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Form 100. 2019 Personal Income Tax return

10.2.7. For investment in stock of companies listed in the expanding companies segment of the alternative stock market

The taxpayer may apply a deduction of 20% of the amounts invested during the year in the subscription of shares as a result of capital increase agreements through the expanding segment of companies in the Alternative Stock Market. 100

Maximum deduction limit

The maximum amount of the deduction will be 10,000 euros.


  • The taxpayer's participation in the company cannot be greater than 10 per 100 of its share capital.

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

  • The company that is the object of the investment must have its registered office in Aragon and must not have as its main activity the management of a movable or immovable property, in accordance with article 4.8.2.a) of Act 19/1991, of 6 June, on Wealth Tax.


This deduction is incompatible for the same investments with the deduction "For investment in the acquisition of shares or social holdings of new or recently created companies" and with the deduction "For the deduction for investment in social economy entities."


The amount of the investment with the right to deduction and the bank's NIF must be entered. The program will transfer the amount of the deduction to Annex B7 of the tax return.