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The taxpayer asks how to regularise the tax deduction for investment in new or recently created companies after failing to hold the shares for the minimum period of three years. The DGT rules that the improperly claimed deduction, along with late payment interest, must be added to the state net tax liability.
Cuestión planteada Cómo se debe regularizar la deducción por inversión en empresas de nueva o reciente creación prevista en el artículo 68.1 de la Ley del Impuesto sobre la Renta de las Personas Físicas, cuando se ha incumplido el plazo de tres años de permanencia de las participaciones en el patrimonio del consultante.
El incumplimiento del plazo de permanencia de las acciones o participaciones (superior a tres años e inferior a doce años) conlleva la pérdida del derecho a la deducción. El contribuyente debe regularizar su situación sumando a la cuota líquida estatal la totalidad de las deducciones indebidamente practicadas más los intereses de demora previstos en la Ley General Tributaria.
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