Deducción por inversión empresas de nueva creación: Nuevo Artículo de OYA Abogados & Asesores
¿Qué es la deducción por inversión en una empresa de nueva creación? ¿Qué requisitos debo cumplir para aplicar esta deducción en mi declaración de la Renta?
En la entrevista de hoy, nuestro compañero José Carlos Moreno nos resuelve todas las cuestiones sobre la deducción por inversión en una empresa de nueva o reciente creación en nuestra declaración de la Renta.
Deducción empresas nueva creación
Las cantidades por la suscripción de participaciones en empresas de nueva o reciente creación se podrán deducir hasta en un 30%. Para tener derecho a esta deducción, tanto la entidad como el contribuyente deben de cumplir los siguientes requisitos:
• Requisitos de la entidad:
1.La certificación expedida por la misma en el período impositivo en el que se produjo la adquisición.
2.La fórmula jurídica empresarial siempre deberá ser de Sociedad Anónima , Sociedad de Responsabilidad Limitada, Sociedad Anónima Limitada ó Sociedad Anónima Ilimitada laboral, en los términos previstos en la legislación al efecto, y no estar admitida a negociación en ningún mercado organizado.
3.Ejercer una actividad económica que cuente con los medios personales y materiales para el desarrollo de la misma.
4.El importe de la cifra de los fondos propios de la entidad no puede ser superior a 400.000 euros en el inicio del período impositivo de la misma en que el contribuyente adquiera las acciones o participaciones.
• Requisitos del contribuyente:
1.Las acciones o participaciones deben permanecer en su patrimonio por un plazo superior a tres años e inferior a doce años.
2.La participación directa o indirecta del contribuyente, no puede ser, durante ningún día de los años naturales de tenencia de la participación, superior al 40% del capital social de la entidad o de sus derechos de voto.
Si sigues teniendo dudas en declaración por inversión de empresas nueva creación, contacta con nosotros en el teléfono 958.094.400 o visítanos en nuestras oficinas de Camino de Ronda 133. ¡Estamos para ayudarte!
#EntrevistasOYA #ConOYAteRENTA
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