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Form 100. Personal Income Tax Return Declaration 2017

10.9.10. By investment in shares of entities listed in the expanding companies segment of the alternative stock market

20% of the amounts invested during the year in the acquisition of shares as a result of capital increase agreements subscribed through the expansion company segment of the Alternative Stock Market (Circulars 1, 2, 3 and 4 of the Alternative Stock Market) .

The maximum amount of this deduction will be 10,000 euros. In the case of a joint declaration, the maximum deduction amount is 10,000 euros for each taxpayer in the family unit that made the investment.

REQUIREMENTS:

  1. The participation obtained by the taxpayer in the company that is the object of the investment cannot exceed 10% of its share capital.

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

  3. The company that is the object of the investment must have its registered office and tax domicile in Catalonia, and its main activity must not be the management of movable or immovable assets, in accordance with the provisions of article 4.8.dos.a of State Law 19/1991, of June 6, on the Wealth Tax.

Failure to comply with the above requirements within a period of two years from the date of acquisition of the share entails the loss of the tax benefit and the taxpayer must include in the tax return for the year in which the failure occurred the part of the tax that has not been paid together with the accrued late payment interest.

COMPLETION: Through a data capture window you must reflect the amounts paid with the right to the deduction.