Skip to main content
Form 100. Personal Income Tax Declaration 2018

10.2.14. By investment in social economy entities.

With effect from January 1, 2016, the taxpayer may apply a deduction of 20 per 100 of the amounts invested during the year in contributions made for the purpose of being a partner in entities that form part of the social economy referred to in the following section. The maximum amount of this deduction is 4,000 euros.

  1. The application of this deduction is subject to compliance with the following requirements and conditions:

    1. The participation achieved by the taxpayer computed together with those 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, may not exceed 40 percent of the capital of the object entity. of the investment or their voting rights.

    2. The entity in which the investment must materialize will have to meet the following requirements:

      1. Be part of the social economy, in the terms provided for in Law 5/2011, of March 29, on the Social Economy.

      2. Have your tax and social domicile in Aragón.

      3. Have, at a minimum, one employed person with a full-time employment contract, and registered in the general Social Security regime.

    3. The operations in which the deduction is applicable must be formalized in a public deed, which will record the identity of the investors and the amount of the respective investment.

    4. The contributions must be maintained in the taxpayer's assets for a minimum period of five years.

    5. The requirements established in letters a, b and c of section 2.2 must be met for a minimum period of five years counting from the contribution.

    The requirements established in letters a, b and c of section 1.2. They must be fulfilled for a minimum period of five years counting from the contribution.

  2. Failure to comply with the requirements and conditions established in sections 1.1., 1.4. and 1.5. above will entail the loss of the tax benefit and, in such case, the taxpayer must include in the tax return corresponding to the year in which the non-compliance occurred the part of the tax that had not been paid as a consequence of the deduction made, together with accrued late payment interest.

  3. This deduction will be incompatible, for the same investments, with the deduction for investment in shares of entities listed in the expanding companies segment of the Alternative Stock Market, and with the deduction for investment in the acquisition of shares or social participations of new entities. or recently created.


You must include the amounts invested with the right to deduction directly in the window.