10.13.7. For investments made in entities listed on the Alternative Stock Market

Amount

Taxpayers will be able to deduct 20% of the amounts invested, up to a limit of 10,000 euros, during the year in the acquisition of shares as a result of capital increase agreements subscribed through the expansion companies segment of the alternative stock market, approved by agreement of the Council of Ministers of December 30, 2005.

Requirements

1. The participation obtained by the taxpayer in the company that is the object of the investment cannot exceed 10% of its share capital.

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

3. The company that is the object of the investment must have its registered office and tax domicile in the Autonomous Community of the Region of Murcia, and its main activity must not be the management of movable or immovable assets.

4. The requirements indicated in letters a) and c) above must be met throughout the maintenance period indicated in letter b), counted from the date of acquisition of the share.

5. The operations to 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.

6. The application of the deduction requires prior communication to the regional administration.

Incompatibility

This deduction is incompatible for the same amounts and object of investment with the regional deduction for investment in the acquisition of shares or corporate interests in new or recently created entities. 

Completion

The corresponding window will show the entity's NIF and the amounts paid by the holder of the declaration.

In the case of marriage and if the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be reflected.

The program will transfer the data from Annex B.8.