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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. 1. Seven Text Recast of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5.

Amount and maximum limit of the deduction

  • 20 percent of the amounts invested in fiscal year in the acquisition of shares as a result of capital increase agreements signed through the expanding companies segment of the alternative stock market, approved by agreement of the Council of Ministers of December 30, 2005.

  • The applicable deduction limit is 10,000 euros.

Requirements for applying the deduction

  • The participation obtained by the taxpayer in the company that is the object of the investment cannot be greater than 10 percent of its share capital.

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

  • The company object of the investment must have its registered office and tax address in the Autonomous Community of the Region of Murcia, and must not have as its main activity the management of movable or real estate assets , in accordance with the provisions of article 4.Eight. Two. a) of Law 19/1991, of June 6, on Wealth Tax.

  • The requirements indicated in the previous first and third points must be met during the entire period of two years, at least, of maintenance indicated in the second point, counted from the date of acquisition of the participation .

  • The operations 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.

  • The application of the deduction will require prior communication to the Regional Administration in the manner determined by regulation.

Loss of the right to the deduction made

Failure to comply with the above requirements entails the loss of the tax benefit, in accordance with state regulations regulating Personal Income Tax .


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

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 must be stated and, if it exists, that of the second entity, indicating the total amount of the deduction for investments in entities listed on the Alternative Stock Market in the corresponding box.