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The taxpayer asks whether they can apply the tax deduction for investing in a limited company established to invest in an innovative project. The Directorate General for Taxes (DGT) responds that this is possible provided the requirements of the Personal Income Tax Law are met, particularly those concerning economic activity and equity.
Cuestión planteada 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.
Para aplicar la deducción del 20% por inversión en empresas de nueva o reciente creación, la entidad debe ser una sociedad mercantil, ejercer una actividad económica con medios propios y no gestionar un patrimonio mobiliario o inmobiliario. Además, los fondos propios no pueden superar los 400.000 euros al inicio del periodo de adquisición. La participación debe adquirirse en la constitución o mediante ampliación de capital en los tres años siguientes, manteniéndose entre tres y doce años.
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