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The consultant asks whether partners in a 2018-established society can claim the new investment deduction under Law 28/2022. The DGT responds that the capital increase period was three years in 2022, but extends to five years from 2023.
Question posed Whether said partners may apply the deduction for capital increases that occurred in 2022 and that may occur in 2023, following the modification of the deduction introduced by Law 28/2022, of December 21, for the promotion of the startup ecosystem.
La modificación de la Ley 28/2022 tiene efectos desde el 1 de enero de 2023. Para ampliaciones de capital en 2022, el plazo de suscripción sigue siendo de tres años desde la constitución, por lo que si la sociedad es de 2018, el plazo ya habría expirado en 2022. Sin embargo, a partir de 2023, el plazo se amplía a cinco años, permitiendo la deducción en 2023 por suscripciones realizadas hasta que se cumplan esos cinco años desde la constitución, siempre que se cumplan los demás requisitos del artículo 68.1 LIRPF.
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