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Form 100. Personal Income Tax Return 2022

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

Amount

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 expansion company segment of the Alternative Stock Market.

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

Requirements

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

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

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

Incompatibilities

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

Completion

You must state the amount of the investment eligible for deduction and the NIF of the entity. The program will transfer the deduction amount to Annex B.8 of the declaration.