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The consultant asks whether the investment deduction applies to newly established or recently created companies when setting up a sole proprietorship limited liability company. The DGT confirms it does, as such a company is essentially a limited liability company with a single shareholder.
Question posed The taxpayer wishes to know whether the deduction for investment in new or recently created companies may be applied in the case of the formation of a Single-Member Limited Liability Company.
La Sociedad de Responsabilidad Limitada Unipersonal es, en esencia, una Sociedad de Responsabilidad Limitada con la particularidad de tener un único socio. Por tanto, el contribuyente puede aplicarse la deducción por inversión en empresas de nueva o reciente creación siempre que cumpla con todos los requisitos establecidos en el artículo 68.1 de la LIRPF.
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