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The taxpayer asks whether the amount invested in newly established companies that exceeds the annual deduction limit can be applied in subsequent years. The DGT rules that the regulations do not allow this excess to be carried forward to future tax periods.
Cuestión planteada Si el exceso de las cantidades invertidas sobre la base máxima de deducción puede deducirse en ejercicios futuros.
El artículo 68.1 de la LIRPF establece una base máxima de deducción de 60.000 euros anuales. La norma no contempla la posibilidad de deducir en ejercicios posteriores las cantidades satisfechas por la suscripción de acciones o participaciones que no se hayan podido deducir por haber excedido dicho límite anual.
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