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Practical manual for Income Tax 2022.

For investment in shares of entities listed in the expansion companies segment of the Alternative Stock Market

Regulations: Art. 110-8 Text Consolidated version of the provisions issued by the Autonomous Community of Aragon on 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 the 2022 financial year in the subscription of shares as a result of capital increase agreements through the expansion company 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 kept in the taxpayer's assets for a period of at least two years .

  • The company that is the object of the investment must have registered office and tax domicile in Aragon and must not have as its main activity the management of movable or immovable assets, in accordance with the provisions of article 4.8.2.a) of Law 19/1991, of June 6, on the Wealth Tax.

Incompatibility

This deduction will be incompatible, for the same investments , with the deduction "For investment in the acquisition of shares or social interests in 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 on the regional deduction of Aragon, Galicia, Madrid or Murcia for investments in entities listed on the Alternative Stock Market" in Annex B.8 of the declaration in which, in addition to the amount of the investment entitled to deduction, the NIF of the entity and, if applicable, 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 corresponding box.