For investments made in entities listed on the alternative stock market

Regulations: Art. 17 Text Consolidated legal provisions of the Community of Madrid regarding taxes ceded by the State, approved by Legislative Decree 1/2010, of October 21

Amount and maximum limit of the deduction

• 20% of the amounts invested in the year in the acquisition of shares corresponding to capital increase processes or public offering of securities, in both cases through the expansion segment of the Alternative Stock Market approved by the Council of Ministers Agreement of December 30, 2005 .

• The maximum deduction limit is 10,310 euros.

Requirements for applying the deduction

• That the shares or interests acquired are held for at least two years .

• That the participation in the entity to which the shares or participations correspond does not exceed 10% of the share capital during the two years following the acquisition thereof.

• The company in which the investment is made must have its office and tax domicile in the Community of Madrid for the next two years, and its main activity must not be the management of movable or immovable assets, in accordance with the requirements established in article ) of Law 19/1991, of June 6, on the Wealth Tax.

Incompatibility

This deduction is incompatible , for the same investments, with the application of the regional deduction "For investment in the acquisition of shares and corporate interests in new or recently created entities."

Note: Once the information required for the calculation has been entered by the taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information on the regional deduction for Aragon, Galicia, Madrid or Murcia for investments in entities listed on the Alternative Stock Market" in Annex B.9 of the declaration.