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Form 100. Personal Income Tax Declaration 2018

10.9.9. By investment by an angel investor for the acquisition of shares or social participations of new or recently created entities

30% of the amounts invested during the year in the acquisition of shares or participation in companies as a result of agreements to establish companies or increase capital in the commercial companies referred to in the next section.

The maximum amount of this deduction will be 6,000 euros . In the case of a joint declaration, this limit applies to each of the taxpayers who make the investment.

The deduction will be 50% , with a limit of 12,000 euros in the case of companies created or owned by universities or research centers, if the investment has been made as of January 31, 2014.


  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 35% of the share capital of the company that is the object of the investment or voting rights.

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

    1. It must be a public limited company, limited company, labor limited company or labor limited company.
    2. It must have its registered office and tax address in Catalonia.
    3. You must carry out an economic activity. To this end, the main activity must not be the management of movable or real estate assets, in accordance with the provisions of article 4.8.dos.a) of State Law 19/1991, of June 6, on Tax on the Heritage.
    4. It must have, at a minimum, one employed person with a full-time employment contract, and registered in the general Social Security regime.
    5. If the investment has been made through a capital increase, the commercial company must have been incorporated in the three years prior to the date of this increase, and cannot be listed on the national stock market or on the alternative stock market. .
    6. The annual turnover volume must not exceed one million euros.

    The requirements established in point 1 and in the second, third and fourth sections of point 2 must be met for a minimum period of three years from the date of effectiveness of the capital increase agreement or constitution of the entity.

  3. The taxpayer may be part of the Board of Directors of the company in which the investment has been made, but in no case may he carry out executive or management functions. Nor can you maintain an employment relationship with the entity that is the object of the investment.

  4. The operations in 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 shares acquired must be maintained in the taxpayer's assets for a minimum period of three years .

Failure to comply with the requirements of points 1, 2 (second, third and fourth sections) and 5 will result in the loss of the tax benefit and the taxpayer must include it in the tax return corresponding to the year in which the non-compliance has occurred, the part of the tax that has not been paid together with the late payment interest accrued.

COMPLETION: Through a data capture window, you must reflect the amounts paid with the right to deduction in the corresponding box of Annex B6. The program will transfer the amount reflected in said annex.