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Practical Income Manual 2021.

By investment in the acquisition of shares or stakes in new or recently created entities

Regulations: Art. 1.Six 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 during the year in the acquisition of shares or participation in companies as a result of agreements to establish companies or increase capital in public limited companies , limited, anonymous labor, limited labor or cooperatives .

  • The applicable deduction limit is 4,000 euros

Requirements and other conditions for the application of the deduction

  • The participation of the taxpayer, computed together with those of the spouse or persons united by reason of kinship, in a direct or collateral line, by consanguinity or affinity up to the third degree included, It cannot be higher than 40 percent of the share capital of the company that is the object of the investment or its voting rights at any time and during the three years following the constitution or expansion .

  • The entity in which the investment must be made must meet the following requirements:

    1. It must have the registered and tax domicile in the Autonomous Community of the Region of Murcia and maintain it for the three years following after the constitution or expansion.

    2. It must carry out an economic activity during the three years following the constitution or expansion .

      To this end, the main activity must not be 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.

    3. It must have, at least and from the first fiscal year, a person hired with a full-time employment contract , registered in the general Social Security regime, for the following three years to the constitution or expansion.

    4. In the event that the investment was made through a capital increase, the commercial company must have been incorporated in the three years prior to the date of this increase, and also, during the following twenty-four months on the date of the beginning of the corporate tax period in which the expansion had been carried out , its average workforce would have increased, at least by two people, with respect to the average workforce for the twelve months above, and that said increase be maintained for an additional period of another twenty-four months .

      To calculate the company's total average workforce and its increase, the people employed will be taken, in the terms provided by labor legislation, taking into account the contracted day in relation to the full day.

  • The taxpayer can be part of the board of directors of the company in which the investment was made, but in no case can he carry out executive or management functions for a period of ten years. Nor can you maintain an employment relationship with the entity that is the object of the investment during that same period .

  • The operations in which the deduction is applicable must be formalized in a public deed , which must specify the identity of the investors and the amount of the respective investment.

  • The acquired shares must be maintained in the taxpayer's assets for a minimum period of three years following the constitution or expansion.

  • 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 .


The deduction contained in this section will be incompatible, for the same investments, with the regional deduction for investment in shares of entities listed in the expanding companies segment of the alternative stock market.

Note: Taxpayers entitled to the deduction must complete the section "Additional information to the regional deduction for investment in the acquisition of shares and social participations in new or recently created entities" 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 newly or recently created entity and, if it exists, that of the second entity must be stated, indicating the total amount of the deduction for investments in newly or recently created companies in the corresponding box.