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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

Through investment in social economy entities

Regulations: Art. 1. Twenty-four Consolidated Text of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amount of deduction and maximum limit

  • He 20 percent of the amounts invested during the year in the contributions made for the purpose of becoming a partner in entities that are part of the social economy referred to in the following section.

  • A maximum limit of 4,000 euros.

Requirements and other conditions for the application of the deduction

The application of this deduction is subject to compliance with the following requirements and conditions:

  1. The share achieved by the taxpayer as a result of the contribution made, calculated together with that held by his spouse or persons related to him by reason of kinship up to and including the third degree, in a direct or collateral line, by consanguinity or affinity, It may not exceed 40 percent of the capital of the entity being invested in or of its voting rights.

  2. The entity in which the investment is to be made must meet the following requirements :

    1. Be part of the social economy , under the terms set forth in Law 5/2011, of March 29, on the Social Economy ( BOE of March 30).

      According to article 6 of Law 5/2011: "The Ministry of Labour and Immigration (currently the Ministry of Labour and Social Economy), following a report from the Council for the Promotion of the Social Economy, and in coordination with the Autonomous Communities, will prepare and maintain an updated catalogue of the different types of entities comprising the social economy, taking into account the principles established in this law and in a coordinated manner with the existing catalogues at the autonomous level.

      Catalogues of social economy entities must be public. Advertising will be carried out by electronic means."

    2. To have their registered office and tax domicile in the Region of Murcia.

    3. Have, at least, one person employed with full-time employment contract, and registered in the general Social Security system.

  3. The requirements set out in points 1, 2 and 3 above must be met for a minimum period of five years from the contribution.

  4. Operations in which deduction is applicable must be formalized in public deed , in which the identity of the investors and the amount of the respective investment will be recorded.

  5. Contributions must remain in the taxpayer's assets for minimum period of five .

Loss of the right to the deduction made

Failure to comply with the requirements and conditions set out, with the exception of the one relating to the formalization of the operations in a public deed, will result in the loss of the tax benefit and, in such case, the taxpayer must include in the tax return corresponding to the year in which the non-compliance occurred the part of the tax that was not paid as a result of the deduction made, together with the accrued late payment interest.

Incompatibility

This deduction results incompatible, for the same investments, with the application of the regional deductions "For investment in the acquisition of shares or equity interests in new or recently created entities" and "For investment in shares of entities listed in the segment of companies in expansion of the Alternative Stock Market."

Note: Once the information necessary 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 investments or donations to Social Economy entities established in Aragon, Cantabria, Castilla-La Mancha and the Region of Murcia" of Annex B.11 of the declaration.