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A taxpayer queried whether the share issue premium should be included in the base for the tax deduction for investment in new or recently created companies. The Directorate General for Taxes (DGT) ruled that the acquisition value of the subscribed shares or holdings includes the amount of the share issue premium paid.
Cuestión planteada Si en la base de la deducción por inversión en empresas de nueva o reciente creación prevista en el artículo 68.1 de la Ley del Impuesto sobre la Renta de las Personas Físicas se deben incorporar no sólo las cantidades satisfechas para adquirir una participación en el capital social, sino también las cantidades satisfechas en concepto de prima de emisión de acciones.
La base de la deducción por inversión en empresas de nueva o reciente creación está formada por el valor de adquisición de las acciones o participaciones suscritas. Este valor de adquisición incluye el importe de la prima de emisión satisfecho. Para aplicar la deducción, deben cumplirse los requisitos de forma, actividad y fondos propios, así como las condiciones de adquisición y tenencia previstas en el artículo 68.1 de la LIRPF.
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