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The taxpayer asks which tax period applies to the deduction for investment in start-ups if the disbursement occurred in 2020 but the registration in the Mercantile Registry took place in 2021. The Directorate General of Taxes (DGT) rules that the deduction must be claimed in the period in which the subscribed amounts are paid.
Cuestión planteada Teniendo en cuenta que el desembolso correspondiente a las participaciones se efectúo en 2020, cuál es el periodo impositivo en que el consultante puede aplicar la deducción por inversión en empresas de nueva o reciente creación.
La deducción por inversión en empresas de nueva o reciente creación debe aplicarse en el periodo impositivo en el que se produzca el desembolso de las cantidades satisfechas para la suscripción. Para que la ampliación de capital sea válida y permita la deducción, debe adoptarse el acuerdo por Junta General, otorgarse en escritura pública e inscribirse en el Registro Mercantil. En el caso concreto, si se cumplen los requisitos de la entidad y las participaciones, la deducción procede en el año 2020 por ser cuando se satisfacen las cantidades.
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