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V1618-26 17 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · deducción por inversión

Investment deduction depends on real economic activity

The consultant asks whether the investment deduction for newly established or recently created companies can apply to setting up a company for buying, renovating and selling properties. The DGT states that the deduction is possible if legal requirements are met, especially the requirement that the company not engage in real estate asset management.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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