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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 signed through the expanding companies 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 return, the maximum deduction amount is 10,000 euros for each taxpayer in the family unit that has 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 maintained in the assets of the taxpayer for a period of at least two years.

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

Failure to comply with the above requirements during a period of two years from the date of acquisition of the participation entails the loss of the tax benefit and the taxpayer must include in the tax return corresponding to the year in which the non-compliance occurred. part of the tax that has not been paid along with the accrued late payment interest.

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