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A query was raised regarding whether an individual with a full-time employment contract meets the requirements for the savings-company investment tax deduction. The DGT ruled that if the individual is a shareholder with a 50% stake, the employment relationship requirement is not satisfied.
Cuestión planteada Si se cumpliría el requisito de existencia de al menos una persona empleada con contrato laboral y a jornada completa, exigido por el artículo 68.6 de la Ley del Impuesto para la aplicación de la deducción por inversión en cuenta ahorro-empresa.
Para la deducción por cuenta ahorro-empresa, el requisito de contar con una persona empleada con contrato laboral y jornada completa no se cumple si el trabajador es socio con control efectivo. Según el Estatuto del trabajo autónomo, se excluye de la relación laboral a quienes ejerzan funciones de dirección y posean el control efectivo, lo cual ocurre cuando las participaciones suponen al menos la mitad del capital social.
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