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A query was raised regarding when a newly established company is considered to possess the personal means necessary for its economic activity to qualify for the tax deduction under Article 68.1 of the Personal Income Tax Law (LIRPF). The Directorate General of 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 económica es una cuestión de hecho. Por tanto, la DGT no puede determinar cuándo se cumplen. La entidad deberá acreditar dichos medios mediante pruebas admitidas en derecho, siendo competencia de la Administración Tributaria la valoración de las mismas.
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