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Form 100. Personal Income Tax Declaration 2018

10.13.6. By investment in the acquisition of shares and social participations of new or recently created entities

Taxpayers may deduct from the full regional quota, and with a limit of 4,000 euros, 20 percent of the amounts invested during the year in the acquisition of shares or corporate participations as a result of Agreements to establish companies or increase capital in public limited companies, limited labor companies, limited labor companies or cooperatives, provided that the following requirements are met:

  1. The participation of the taxpayer, computed together with that of the spouse or persons linked by reason of kinship, in a direct or collateral line, by consanguinity or affinity, up to the third degree included, cannot be greater than 40 percent of the share capital of the company. object of the investment or its voting rights at any time and during the three years following the constitution or expansion.

  2. The entity in which the entity must be materialized must meet the following requirements:

    1. It must have its registered office and tax address in the autonomous community of Murcia and maintain it for the three years following the constitution or expansion.

    2. It must carry out an economic activity during the three years following the constitution or expansion. To this end, the main activity must not be the management of movable or real estate assets.

    3. It must have, at a minimum, and from the first fiscal year, a person hired with a full-time employment contract, registered in the General Social Security Regime, during the three years following the constitution or expansion.

    4. In the event that the investment was made through a capital increase, the commercial company must have been incorporated in the three years prior to the date of this increase, and in addition, during the 24 months following the date of the beginning of the period corporate tax liability in which the increase had been carried out, its average workforce would have increased by at least two people with respect to the average workforce in the previous 12 months, and that said increase would be maintained for an additional period of another 24 months.

      To calculate the company's total average workforce and its increase, the people employed will be taken, in the terms provided by labor legislation, taking into account the contracted day in relation to the full day.

  3. The taxpayer may be part of the board of directors of the company in which the investment was made, but in no case may he or she carry out executive or management functions for a period of ten years. Nor can you maintain an employment relationship with the entity that is the object of the investment during that same period.

  4. The operations to which the deduction is applicable must be formalized in a public deed, which must specify the identity of the investors and the amount of the respective investment.

  5. The acquired shares must be maintained in the taxpayer's assets for a minimum period of three years following the constitution or expansion.

  6. The application of the deduction requires prior communication to the regional administration.

Failure to comply with the above requirements entails the loss of the tax benefit.

This deduction is incompatible for the same amounts and investment object:

  1. With the regional deduction for investment in shares of entities listed in the expanding companies segment of the alternative stock market.

  2. With the state deduction for investments in new or recently created companies.


The amounts paid by the holder of the declaration will be reflected in the corresponding window of Annex B6.

In the case of marriage and if the amount paid corresponds to the spouses equally, 50% of the total amounts paid by both will be reflected.

The program will transfer the amounts from Annex B6