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A query was raised regarding whether both shareholders making cash contributions and those offsetting credits held against the company can claim the tax deduction for investment in new or recently created companies. The Directorate General of Taxes (DGT) ruled that both methods are valid, provided all legal requirements are met.
Cuestión planteada Si tanto los socios que realizan aportaciones dinerarias como los socios que reciben participaciones a cambio de compensar créditos que tienen frente a la sociedad, pueden aplicar la deducción por inversión en empresas de nueva o reciente creación establecida en el artículo 68.1 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Tanto los socios que realizan aportaciones dinerarias como los que reciben participaciones a cambio de compensar créditos que tienen frente a la sociedad pueden aplicar la deducción del artículo 68.1 de la LIRPF. Para ello, deben cumplirse todos los requisitos establecidos en dicho artículo y en la resolución del Tribunal Económico Administrativo Central que unifica este criterio.
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