10,12,10. For investments made in listed companies on the alternative market
Taxpayers can deduct 20% of the amounts invested in the acquisition of shares corresponding to capital increase processes 100 or public securities offerings, both through the expanding companies segment of the Alternative Stock Market approved by the Council of Ministers Agreement of 30 December 2005.
The amount of the deduction cannot exceed 10,000 euros.
The shares or shares acquired must be held for at least two years.
The bank's share capital does not exceed 10% of the share capital. 100
The company in which the investment takes place must have its registered office and tax address in the Community of Madrid.
The company in which the investment takes place must not have as its main activity the management of movable or immovable property, in accordance with the requirements established in article 4.Ocho.Dos.a) of Act 19/1991 of 6 June on Wealth Tax.
The requirements indicated in points (b) and (c) above must be met during the entire maintenance period indicated in point (a).
The deduction will be applied exclusively to investments made in the financial year.
This deduction will be incompatible for the same investments with the deduction "For investment in the acquisition of shares and social holdings of new or recently created companies."
Completion: A data capture window will open in Annex B6, in which you must indicate the amount paid with the right to the deduction. The program will transfer the amount from Annex B6