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A query was made regarding when a company is considered to have personal means for its economic activity to apply the tax deduction for investment in start-ups. The Directorate General for Taxes (DGT) responded that this cannot be determined generally as it is a matter of fact.
Cuestión planteada A los efectos de la aplicación de la deducción por inversión en empresas de nueva o reciente creación regulada en el artículo 68.1 de la Ley del Impuesto sobre la Renta de las Personas Físicas, cuándo se considera que la sociedad dispone de medios personales para el ejercicio de su actividad económica.
La existencia de medios personales y materiales para el desarrollo de la actividad es una cuestión de hecho. Por tanto, la DGT no puede determinar cuándo se cumplen, debiendo acreditarse mediante pruebas y siendo competencia de los órganos de gestión e inspección valorar dichas pruebas.
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