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A query was raised regarding whether the tax deduction for investment in new or recently created companies (Personal Income Tax) applies if the company receiving the investment opts for the special regime for entities engaged in housing rental under Corporate Tax. The Directorate General for Taxes (DGT) responds that applying said special regime does not, in itself, preclude the application of the deduction.
Cuestión planteada Si la deducción por inversión en empresas de nueva o reciente creación regulada en el artículo 68.1 de la Ley del Impuesto sobre la Renta de las Personas Físicas, es aplicable cuando a la sociedad objeto de la inversión le resulta de aplicación el régimen especial de entidades dedicadas al arrendamiento de vivienda previsto en el capítulo III del título VII de la Ley del Impuesto sobre Sociedades.
El hecho de que a la sociedad se le aplique el régimen especial de las entidades dedicadas al arrendamiento de vivienda (Ley 27/2014) no implica la inaplicación per se de la deducción por inversión en empresas de nueva o reciente creación en el IRPF. No obstante, la sociedad debe cumplir el requisito de ejercer una actividad económica con medios personales y materiales, cuya valoración es una cuestión de hecho.
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