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A query was raised regarding whether a company incorporated in December can meet the requirement of carrying out economic activity for the investment deduction if it has not yet commenced operations due to preparatory periods. The Directorate General for Tax (DGT) ruled that this should not prevent the deduction, provided the company subsequently commences activity using the necessary resources.
Cuestión planteada Si 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, se considera cumplido el requisito de ejercer una actividad económica que cuenta con los medios personales y materiales para el ejercicio de la misma, cuando la sociedad se constituye en el mes de diciembre, pero no ha iniciado de forma efectiva el ejercicio de la actividad porque se requiere unos meses preparatorios para ello.
El hecho de que una sociedad se constituya en diciembre sin haber iniciado el ejercicio efectivo de la actividad por realizar actuaciones preparatorias no impide la aplicación de la deducción en el año de constitución. Para ello, deben cumplirse los demás requisitos y la sociedad debe comenzar posteriormente a ejercer una actividad económica con medios materiales y personales. La existencia de tales medios es una cuestión de hecho que debe acreditarse y cuya valoración corresponde a la Administración Tributaria.
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