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A taxpayer asks whether the shareholders of a limited liability company may apply the deduction for investment in newly or recently created companies following a capital increase carried out in 2016. The DGT indicates that this is possible provided that the legal requirements are met, although it cannot assess whether the company possesses the necessary material and human resources.
Question posed: Application by the shareholders of the deduction for investment in newly or recently created companies regulated in Article 68.1 of the Personal Income Tax Law.
A capital increase carried out within the three years following the incorporation of the company allows for the deduction if the other requirements of Article 68.1 of the Personal Income Tax Law (LIRPF) are met. However, the existence of human and material resources for the development of the activity is a matter of fact that must be proven and whose assessment is the responsibility of the Tax Administration.
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