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The consultant asks what deduction percentage applies to an investment made in December 2022 following the reform of the Emerging Companies Act. The DGT responds that although the law was published in December 2022, the new rates and bases only take effect from 1 January 2023.
Cuestión planteada Porcentaje de deducción que resulta aplicable a raíz de la modificación de la deducción introducida por la Ley 28/2022, de 21 de diciembre, de fomento del ecosistema de las empresas emergentes.
Para las inversiones formalizadas en diciembre de 2022, el porcentaje de deducción por inversión en empresas de nueva o reciente creación es del 30% y la base máxima es de 60.000 euros anuales. Esto se debe a que la Ley 28/2022 establece que las modificaciones en el IRPF tendrán efectos a partir del 1 de enero de 2023. Por tanto, la inversión del consultante debe tributar con la normativa anterior en el periodo impositivo 2022.
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