10.9.9. Through investment by an angel investor through the acquisition of shares or equity interests in new or recently created entities

Amount

30% of the amounts invested during the year in the acquisition of shares or corporate interests as a result of agreements to establish companies or increase capital in commercial companies referred to in the following section.

The maximum amount of this deduction will be 6,000 euros . In the case of a joint declaration, this limit applies to each of the taxpayers who make the investment.

The deduction will be 50% , with a limit of 12,000 euros in the case of companies created or participated in by universities or research centers.

Requirements

1. The taxpayer's participation, computed together with that of the spouse or persons related by reason of kinship, in a direct or collateral line, by consanguinity or affinity up to the third degree included, may not exceed 35% of the share capital of the company that is the object of the investment or its voting rights.

2. The entity in which the investment is to be made must meet the following requirements:

   1. It must be a public limited company, a limited liability company, a labour public limited company or a labour limited company.

   2. It must have its registered office and tax domicile in Catalonia.

   3. Must carry out an economic activity. For this purpose, its main activity must not be the management of movable or immovable assets, in accordance with the provisions of article 4.8.dos.a) of State Law 19/1991, of June 6, on the Wealth Tax.

   4. It must have, at least, one person employed with a full-time employment contract, and registered in the general Social Security system.

   5. In the event that the investment has been made through a capital increase, the commercial company must have been established in the three years prior to the date of this increase, and cannot be listed on the national stock market or on the alternative stock market.

   6. The annual turnover must not exceed one million euros.

   The requirements established in the second, third and fourth sections of point 2 must be met for a minimum period of three years from the effective date of the capital increase agreement or incorporation of the entity.

3. The taxpayer may be a member of the Board of Directors of the company in which the investment has been made, but may not perform executive or management functions under any circumstances. Nor can it maintain an employment relationship with the entity that is the object of the investment.

4. Transactions in 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.

5. The acquired shares must remain in the taxpayer's assets for a minimum period of three years.

Failure to comply with the requirements will result in the loss of the tax benefit and the taxpayer must include in the tax return for the year in which the failure occurred the portion of the tax that has not been paid together with any accrued late payment interest.

Completion

Through a data capture window, you must reflect the amounts paid with the right to the deduction, the NIF of the entity and if the investment is in companies created or participated by universities or research centers, you will check the corresponding box.

The program will transfer the amount reflected to Annex B.8 of the declaration.