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Form 100. Personal Income Tax Declaration 2018

10.12.10. For investments made in entities listed on the alternative stock market

Taxpayers may deduct 20 per 100 of the amounts invested in the acquisition of shares corresponding to capital increase processes or public offering of securities, in both cases through the companies segment in expansion of the Alternative Stock Market approved by Agreement of the Council of Ministers of December 30, 2005.

The amount of the deduction may not exceed 10,000 euros .


  1. That the shares or participations acquired are held for at least two years.

  2. That the participation in the entity does not exceed 10 percent of the share capital.

  3. The company in which the investment occurs must have its registered and tax domicile in the Community of Madrid.

  4. The company in which the investment occurs must not have as its main activity the management of movable or real estate assets, in accordance with the requirements established in article 4.Eight.Two.a) of Law 19/1991, of 6 June, of the Wealth Tax.

The requirements indicated in letters b) and c) above must be met throughout the maintenance period indicated in letter a).


  • The deduction will be applied exclusively to those investments made during the year.

  • This deduction will be incompatible, for the same investments, with the deduction " For investment in the acquisition of shares and social participations of new or recently created entities."

Completion: A data capture window will open in Annex B6, in which you must indicate the amount paid with the right to deduction. The program will transfer the amount from Annex B6