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A query was raised regarding whether shareholders of a company incorporated in 2018 could apply the investment deduction to a capital increase in 2021. The DGT ruled that this is not possible if the capital increase takes place after the three-year period from incorporation has elapsed.
Cuestión planteada Si los socios que acudan a la ampliación de capital podrán aplicar 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, las acciones o participaciones deben adquirirse en el momento de la constitución o mediante una ampliación de capital efectuada en los tres años siguientes a dicha constitución. Este plazo de tres años debe computarse de fecha a fecha. Si la ampliación de capital se efectúa una vez cumplido dicho plazo desde la constitución, los socios no podrán aplicarse la deducción.
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