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Form 100. 2019 Personal Income Tax return

10,10,7. For investment in the acquisition of shares or share holdings as a result of agreements to establish or increase capital in companies

Taxpayers can deduct 20% of the amounts invested during the year in the acquisition of shares or share holdings as a result of agreements to establish companies or to increase capital in the companies that are in the form of a Company Anónima, Sociedad de Responsabilidad Limitada, Sociedad Anónima Laboral, Sociedad de Responsabilidad Limitada Laboral or Sociedad Cooperativa, with a maximum limit of 4,000 euros.


  1. The participation acquired by the taxpayer, calculated together with the one held by their spouse or joint persons from the same entity for reasons of kinship , directly or indirectly, by consanguinity or affinity up to the third degree included, cannot be greater than 40% calendar year, of the total share capital of the company that is the object of the investment or of its voting rights.

  2. The shares acquired must be held in the taxpayer's assets for a minimum period of three years, following the constitution or extension.

  3. The taxpayer must not carry out executive or management functions in the entity.

  4. The entity in which the entity must materialize must meet the following requirements:

    1. You must have your registered office and tax address in Extremadura.

    2. That they carry out an economic activity. For these purposes, economic activity will not be considered to be carried out when the management of movable and immovable assets is the main activity.

    3. If the investment made corresponds to the constitution of the entity, from the first financial year it has at least with a person with a full-time employment contract or with two persons with part-time employment contract, provided that the total number of hours in the event of a part-time employment contract, it is equal to or greater than that established for a person with a full-time employment contract. In any case, workers must be registered in the corresponding Social Security regime and the contract conditions must be maintained for at least 24 months.

    4. If the investment was made through a capital increase, the company must have been incorporated in the previous three years on the date of this extension, and in addition, the average workforce of the company during the two fiscal years following the extension this increase is higher than the average workforce in the twelve months prior to at least one person with the requirements of paragraph 24, and this increase is maintained for at least another months.

      The number of people employed will be calculated for the calculation of the bank's total average workforce and the increase will be taken into account, taking into account the working day contracted in relation to the full working day.

  5. The transactions in which the deduction is applicable must be formalized in a public deed, in which the identity of the investors and the amount of the respective investment must be specified.


You must indicate directly the amounts invested with the right to deduction.

If the investment is common to both spouses, if applicable, they must state 50% in each person's tax return.