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A taxpayer inquired whether they could claim a tax deduction for investing in a newly incorporated limited company alongside their two siblings. The Directorate General for Taxes (DGT) ruled that this is not permitted, as the combined holdings of second-degree relatives must not exceed 40% of the share capital.
Cuestión planteada Posible aplicación por parte del consultante 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.
Para aplicar la deducción por inversión en empresas de nueva o reciente creación, la participación del contribuyente, sumada a la de su cónyuge o parientes hasta el segundo grado de consanguinidad o afinidad, no puede ser superior al 40% del capital social o de los derechos de voto. Al ser los socios hermanos (parientes de segundo grado), se incumple este límite establecido en el artículo 68.1 de la LIRPF.
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