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Form 100. 2019 Personal Income Tax return

10,2,14. For investment in social economy entities.

20% Of the amounts invested during the financial year in contributions made for the purpose of being a member of entities that form part of the social economy. 100 The maximum amount of this deduction is 4,000 euros in both individual and joint taxation.

  1. The application of this deduction is subject to the following requirements and conditions:

    1. The participation reached by the taxpayer, together with those of the spouse or persons who are married, in direct line or for blood or affinity up to the third degree included, it cannot be greater than 40 per cent of the capital of the entity that is the object of the investment or its voting rights. 100

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

      1. To form part of the social economy, in the terms set out in Act 5/2011 of March 29 on Economic and Social Affairs.

      2. Have their tax and social residence in Aragón.

      3. Have at least one person employed with a full-time employment contract and registered in the General Social Security system.

    3. Transactions in which the processing of the investment is applicable must be formalized in a public deed, which shall record the identity of the investors and the amount of the respective investment.

    4. Contributions must be maintained in the taxpayer's role for a minimum period of five years.

    5. The requirements set out in points a, b and c of paragraph 2,2 must be met for a minimum period of five years from the contribution.

    The requirements set out in points a, b and c of section 1,2. Must be completed for a minimum period of five years from the contribution.

  2. Failure to comply with the requirements and conditions set out in sections 1,1., 1,4. And 1,5. Above, the tax benefit will be lost and, in this case, the taxpayer must include in the tax return corresponding to the the year in which the non-compliance has occurred, the part of the tax that had been paid as a result of the production carried out, together with the accrued late payment interest.

  3. This deduction will be incompatible, for the same investments, with the deduction in investment of shares of entities listed in the companies segment in expansion of the Alternative Stock Market, and with the deduction for investment in the acquisition of shares or social holdings of new or recently created companies.


You must include the amounts invested with the right to deduction directly in the window.