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Form 100. Personal Income Tax Return 2022

10.12.10. For investments made in entities listed on the alternative stock market

Amount

Taxpayers will be able to deduct 20% of the amounts invested in the year in the acquisition of shares corresponding to capital increase processes or public offering of securities, in both cases through the segment of expanding companies of the Alternative Stock Market approved by Agreement of the Council of Ministers of December 30, 2005.

The amount of the deduction may not exceed 10,000 euros .

Requirements

  1. That the shares or interests acquired are held for at least two years.

  2. That the participation in the entity does not exceed 10% of the share capital.

  3. The company in which the investment is made must have its registered office and tax domicile in the Community of Madrid.

  4. The company in which the investment is made must not have as its main activity the management of movable or immovable assets, in accordance with the requirements established in article 4.Eight.Two.a) of Law 19/1991, of June 6, on the Wealth Tax.

The requirements indicated in letters b) and c) above must be met throughout the maintenance period indicated in letter a).

Incompatibility

This deduction will be incompatible, for the same investments, with the deduction "For investment in the acquisition of shares and corporate interests in new or recently created entities."

Completion

A data capture window will open in which you must indicate the entity's NIF and the amounts invested with the right to the deduction. The program will transfer the amount to Annex B.8.