10.13.7. For investments made in entities listed on the alternative stock market
Taxpayers may deduct 20 percent of the amounts invested, with a limit of 10,000 euros , during the year in the acquisition of shares as a consequence of capital increase agreements subscribed through the expanding companies segment of the alternative stock market, approved by agreement of the Council of Ministers of December 30, 2005.
The following requirements must be met:
The participation obtained by the taxpayer in the company that is the object of the investment cannot be greater than 10% of its share capital.
The shares acquired must be maintained in the taxpayer's assets for a period of at least two years.
The company object of the investment must have its registered office and tax address in the Autonomous Community of the Region of Murcia, and must not have as its main activity the management of movable or real estate assets.
The requirements indicated in letters a) and c) above must be met during the entire maintenance period indicated in letter b), counted from the date of acquisition of the participation.
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.
The application of the deduction requires prior communication to the regional administration.
This deduction is incompatible for the same amounts and object of investment with the regional deduction for investment in the acquisition of shares or social participations in new or recently created entities.
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 data from Annex B6