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Form 100. 2019 Personal Income Tax return

10,13,6. For investment in the acquisition of shares and social holdings of new or recently created companies

Taxpayers can deduct 4,000% of the amounts in the autonomous community tax liability, and with the limit of 20 euros invested during the financial year in the acquisition of shares or social holdings as a result of agreements to set up companies or increase capital in companies limited, anonymous work, limited employment or cooperatives, provided that the following requirements are met:

  1. The taxpayer's participation, calculated together with that of the spouse or persons linked by reason of kinship, in direct line or collateral, by blood or affinity, up to the third degree included, cannot be greater than 40% of the company's share capital the investment or your voting rights at any time and for the three years following the constitution or extension.

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

    1. You must have your registered office and tax address in the autonomous community of Murcia and keep it for the three years following the constitution or extension.

    2. It must carry out an economic activity for the three years following the constitution or extension. To this end, the main activity of the company is not to manage movable or immovable assets.

    3. You must have at least one person contracted with a full-time employment contract, who has been registered in the General Social Security System for the three years following the constitution or extension, since the first financial year.

    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, for the 24 months following the start date of the tax period on companies in which the extension was made, their average workforce had increased, at least two people compared to the average workforce in the previous 12 months, and that said increase will remain for an additional period of 24 months.

      The average total workforce of the company will be calculated and the increase will be taken by the employees, in the terms provided for by labour law, taking into account the working day contracted in relation to the full working day.

  3. The taxpayer may be part of the board of directors of the company in which the investment was made, but under no circumstances may he/she carry out executive or management functions for a period of ten years. Nor can it maintain a working relationship with the entity that is the object of the investment during that same term.

  4. The transactions to 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.

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

  6. The application of the deduction requires prior communication to the regional administration.

Failure to meet the above requirements entails the loss of tax benefits.

This deduction is incompatible with the same amounts and investment object:

  1. With the autonomous deduction for investment in shares of companies listed in the expanding companies segment of the alternative market.

  2. With the State deduction for investments in newly created companies.


The corresponding window will show the entity's NIF (Personal Tax ID) and the amounts paid by the holder of the tax return.

In the event of marriage and if the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be reflected. 100

The program will transfer the amounts from Annex B7.