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A query was raised regarding whether shareholders of a new company can claim the investment deduction for new companies if they were previously shareholders in a dissolved company performing the same activity. The DGT indicates that the deduction is not applicable if the new company is merely a continuation of the previous activity under different ownership.
Cuestión planteada Si los socios que invierten en la constitución de una sociedad A 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, teniendo en cuenta que parte de ellos han sido también socios de otra sociedad B que se ha disuelto y que ejercía la misma actividad que ahora va a ejercer la sociedad A.
El artículo 68.1.3º.c) de la LIRPF prohíbe la deducción si la nueva entidad ejerce la misma actividad que se venía ejerciendo anteriormente mediante otra titularidad. Este requisito busca evitar que se use la constitución de una sociedad para dar apariencia de inicio de actividad a una mera continuidad económica. La determinación de si existe continuidad depende del análisis de las circunstancias de hecho de cada caso. No obstante, los socios que no participaron en la sociedad anterior sí podrán aplicar la deducción si cumplen los demás requisitos.
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