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Form 100. 2019 Personal Income Tax return

10,13,7. For investments made in listed companies on the alternative market

Taxpayers can deduct 20% of the amounts invested, up to a limit of 10,000 euros, during the exercise in the acquisition of shares as a result of capital increase agreements signed by the expanding companies segment of the alternative stock market, approved by the Council of Ministers of 30 December 2005.

The following requirements must be met:

  1. The share obtained by the taxpayer of the company that is the object of the investment cannot be greater than 10% of its share capital.

  2. The shares acquired must be held in the taxpayer's assets for at least two years.

  3. The company that is the object of the investment must have its registered office and tax address in the Autonomous Community of the Region of Murcia, and must not have as its main activity the management of movable or immovable assets.

  4. The requirements indicated in points (a) and (c) above must be met during the entire maintenance period indicated in point (b), counted from the acquisition date of the participation.

  5. 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.

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

This deduction is incompatible with the same amounts and the object of investment with the autonomous deduction for investment in the acquisition of shares or social holdings in new or recently created entities. 


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 data from Annex B7