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Form 100. Personal Income Tax Declaration 2019

10.2.7. By investment in shares of entities listed in the expanding companies segment of the alternative stock market

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

Maximum deduction limit

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


  • The taxpayer's participation in the company may not exceed 10% of its share capital.

  • The subscribed shares must be maintained in the taxpayer's assets for a period of at least two years.

  • The company object of the investment must have its registered office and tax address in Aragon, and must not have as its main activity the management of movable or real estate assets, in accordance with the provisions of article 4.8.2.a) of Law 19. /1991, of June 6, on the Wealth Tax.


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


You must state the amount of the investment with the right to deduct and the NIF of the entity. The program will transfer the amount of the deduction to Annex B7 of the declaration.