Skip to main content
Form 100. Personal Income Tax Return 2022

10.1.4. For investment in the acquisition of shares and corporate interests as a result of agreements to establish companies or increase capital in commercial companies

Amount 

  1. 20% of the amounts invested during the year in the acquisition of shares or corporate interests as a result of agreements to form companies or increase capital, when dealing with commercial companies that take the form of a public limited company, a labour public limited company, a limited liability company, a labour limited liability company or a cooperative company.

    The deduction will be limited to 4,000 euros per year .

  2. 50%, with a limit of 12,000 euros, in the case of companies created or participated in by universities or research centres.

Requirements

  1. That as a consequence of the participation acquired by the taxpayer, computed together with that held in the same entity by his/her spouse or persons related to the taxpayer by reason of kinship, in a direct or collateral line, by consanguinity or affinity up to the third degree included, no more than 40% of the total share capital of the entity or its voting rights are held on any given day of the calendar year.

  2. That said participation is maintained for a minimum of three years.

  3. That the taxpayer does not perform executive or management functions or maintain an employment relationship with the entity that is the object of the investment.

  4. That the acquisition be formalized in a public deed, which states the identity of the investors and the amount of the investment.

  5. That the entity from which the shares or interests are acquired meets the following requirements:

    1. That it has its registered office and tax domicile in the Autonomous Community of Andalusia.

    2. That develops an economic activity. For these purposes, it will not be considered that an economic activity is carried out when its main activity is the management of movable or immovable assets, in accordance with the provisions of article 4.Eight.Two.a) of Law 19/1991, of June 6, on the Wealth Tax.

    3. That, in the event that the investment made corresponds to the constitution of the entity, from the first fiscal year it has at least one person with a full-time employment contract, registered in the corresponding Social Security Regime, and that the conditions of the contract are maintained for at least twenty-four months.

    4. That, in the event that the investment made corresponds to a capital increase of the entity, said entity had been established within the three years prior to the capital increase and the average workforce of the entity during the two fiscal years following the increase increases with respect to the average workforce it had in the previous twelve months by at least one person with the requirements of paragraph 3 above, and said increase is maintained for at least another twenty-four months.

      To calculate the total average workforce of the entity and its increase, the number of people employed will be taken into account, in accordance with the terms established by labour legislation, taking into account the contracted working day in relation to the full working day.

Completion

Indicate the amounts invested in the year in the acquisition of shares or corporate interests that meet the above requirements and the NIF of the entity.

Additionally, if the investment is made in universities created or participated in by universities or research centers, the box provided for this purpose will be checked.

The program will transfer the data to Annex B.8 of the declaration.