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Practical Income Manual 2021.

By investment in shares of entities listed in the expanding companies segment of the Alternative Stock Market

Regulations: Art. 110-8 Text Recast of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26.

Amount and maximum limit of the deduction

  • 20 percent of the amounts invested during fiscal year 2021 in the subscription of shares as a result of capital increase agreements through the expanding companies segment of the Alternative Stock Market.

  • The maximum deduction amount will be 10,000 euros .

Requirements and other conditions for the application of the deduction

To apply the deduction, the following requirements must be met:

  • The taxpayer's participation in the company that is the object of the investment cannot exceed 10 percent of its share capital .

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

  • The company object of the investment must have the registered and tax domicile in Aragón 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 Wealth Tax.


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

Note: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction of Aragón, Galicia, Madrid or Murcia for investments in entities listed on the Alternative Stock Market" of Annex B.8 of the declaration in which, In addition to the amount of the investment with the right to deduction, the NIF of the entity and, if it exists, of the second entity must be stated, indicating the total amount of the deduction for investments in entities listed on the Alternative Stock Market in the box correspondent.