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Form 100. Personal Income Tax Return Declaration 2017

10.2.7. By investment in shares of entities listed in the expanding companies segment of the alternative stock market

The taxpayer may apply a deduction of 20 percent of the amounts invested during the year in the subscription of shares as a result of capital increase agreements through the expansion company segment of the Alternative Stock Market.

Maximum limit on the deduction:

The maximum amount of the deduction will be 10,000 euros .

REQUIREMENTS:

  • The taxpayer's participation in the company may not exceed 10% of its share capital.

  • The subscribed shares must remain in the taxpayer's assets for a period of at least two years.

  • The company that is the object of the investment must have its registered office and tax domicile in Aragon, and its main activity must not be the management of movable or immovable assets, in accordance with the provisions of article 4.8.2.a) of Law 19/1991, of June 6, on the Wealth Tax.

COMPLETION: A data capture window will open in which you must indicate the amount paid with the right to the deduction.

This deduction will be incompatible, for the same investments, with the deduction for investment in the acquisition of shares or equity interests in new entities, or recently created entities dedicated to research and development.