{"id":54291,"date":"2025-10-10T21:18:16","date_gmt":"2025-10-10T19:18:16","guid":{"rendered":"https:\/\/entretramites.com\/en\/?p=54291"},"modified":"2025-10-10T21:18:18","modified_gmt":"2025-10-10T19:18:18","slug":"guide-tax-deductible-investments","status":"publish","type":"post","link":"https:\/\/entretramites.com\/en\/accounting\/guide-tax-deductible-investments","title":{"rendered":"Tax Deductible Investments in Startups: Invest in the Future and Save on Taxes"},"content":{"rendered":"\n<p>Are you interested in supporting startups while reducing your tax burden? The <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/Ayuda\/21Presentacion\/100\/9_2.html\" rel=\"nofollow noopener\" target=\"_blank\"><strong>tax deductible investments<\/strong><\/a> in newly created companies is a powerful fiscal tool that allows investors to recover up to <strong>50% of their investment<\/strong> directly on their tax return. If you meet the legal requirements, you can apply this deduction for up to <strong>\u20ac100,000 annually<\/strong>, which represents a potential saving of <strong>\u20ac50,000<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What is the Tax Deduction for Investing in Startups?<\/strong><\/h2>\n\n\n\n<p>This state-level IRPF incentive (Article 68.1 of the IRPF Law) is designed to encourage private financing of innovative startups. As of <strong>January 1, 2023<\/strong>, the deduction rate increased from 30% to <strong>50%<\/strong>, and the maximum deductible base rose from \u20ac60,000 to <strong>\u20ac100,000<\/strong> per year. This makes <a href=\"https:\/\/entretramites.com\/en\/fiscal-tax\/tax-deductible-expenses-spain\"><strong>tax deductible<\/strong><\/a><strong> investments<\/strong> in new companies a highly attractive option.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Requirements for the Recipient Company<\/strong><\/h3>\n\n\n\n<p>For you to apply the deduction, the company must meet all of the following conditions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:20px\">It must be an SA, SL, SAL, or SLL that is not listed on an organised market.<\/li>\n\n\n\n<li style=\"margin-top:20px\">It must have its own human and material resources for its economic activity (it cannot be a holding company).<\/li>\n\n\n\n<li style=\"margin-top:20px\">Its equity at the beginning of the tax year cannot exceed <strong>\u20ac400,000<\/strong> (including within a corporate group).<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Investor Requirements to Apply the Deduction<\/strong><\/h3>\n\n\n\n<p>As an investor, you must comply with these <strong>tax deductible investments<\/strong> conditions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:20px\">Acquire shares or participations through a monetary contribution in a new or recently created company.<\/li>\n\n\n\n<li style=\"margin-top:20px\">Hold them for <strong>more than 3 years and less than 12 years<\/strong>.<\/li>\n\n\n\n<li style=\"margin-top:20px\">Not own more than <strong>40% of the share capital<\/strong>, either alone or with family members up to the second degree (with exceptions for founding partners of emerging companies).<\/li>\n\n\n\n<li style=\"margin-top:20px\">Not have carried out professional or administrative activities in that company before the investment.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Maximum Limit and Tax Savings Calculation<\/strong><\/h3>\n\n\n\n<p>The maximum deductible base is <strong>\u20ac100,000 per year<\/strong>, with the possibility of a reduction of up to <strong>\u20ac50,000<\/strong> from your state tax liability.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>If you invest more:<\/strong> The excess can be used for a regional deduction, depending on regional regulations (for example, some regions allow an additional percentage to be applied to the excess).<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>How to Apply This Deduction on Your Tax Return<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li style=\"margin-top:20px\">Request an <strong>official certificate<\/strong> from the company that verifies it meets the requirements of Article 68.1 of the IRPF Law and that your participation complies with the established limits.<\/li>\n\n\n\n<li style=\"margin-top:20px\">Keep a record of the contribution (bank transfer, deposit).<\/li>\n\n\n\n<li style=\"margin-top:20px\">In the &#8220;<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/Renta.html\" rel=\"nofollow noopener\" target=\"_blank\"><strong>Renta Web<\/strong><\/a>&#8221; platform, go to the section for &#8220;<strong>Deduction for investment in newly created companies<\/strong>,&#8221; and enter the company&#8217;s NIF, the amount invested, and the date.<\/li>\n\n\n\n<li style=\"margin-top:20px\">Attach the documentation if required by the Tax Agency.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Additional Advantages and Regulatory Context<\/strong><\/h3>\n\n\n\n<p>This deduction is complemented by <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-21739\" rel=\"nofollow noopener\" target=\"_blank\"><strong>Law 28\/2022<\/strong><\/a> (the Startup Law), which improved the conditions by increasing the percentage to 50%, expanding the base, and extending the subscription deadlines (up to five years from incorporation or seven for emerging companies).<\/p>\n\n\n\n<p>Furthermore, if you sell your shares after at least 3 years and reinvest, the capital gain may be exempt from tax under Article 38 of the IRPF Law.<\/p>\n\n\n\n<p><strong>Example:<\/strong> If you invest <strong>\u20ac50,000<\/strong> in a startup in January 2025 that meets all the requirements, you can automatically deduct <strong>50%<\/strong>, which is <strong>\u20ac25,000<\/strong>, on your 2025 IRPF tax return.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Frequently Asked Questions (FAQs)<\/strong><\/h3>\n\n\n\n<p><strong>Can I apply the deduction if I invest through a crowdfunding platform?<\/strong><\/p>\n\n\n\n<p>&nbsp;Yes, as long as the platform is registered with the CNMV and the recipient company meets the requirements of Article 68.1 of the IRPF Law and issues the required certificate.<\/p>\n\n\n\n<p><strong>What happens if I sell my shares before 3 years?<\/strong><\/p>\n\n\n\n<p>You will lose the right to the deduction and must regularise the situation with the Tax Agency, returning the deducted amount plus the corresponding legal interest.<\/p>\n\n\n\n<p><strong>Is this deduction compatible with others, such as for donations or housing?<\/strong><\/p>\n\n\n\n<p>Yes. You can apply it along with other IRPF deductions. Remember to check your total annual limit for independent legal deductions.<\/p>\n\n\n\n<p>This fiscal incentive is a strategic opportunity for investors who wish to support the entrepreneurial ecosystem while optimising their tax bill. The <strong>tax-deductible investments<\/strong> in new companies offer a great fiscal and social impact, provided that the legal requirements are rigorously met and the necessary documentation is kept.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>If you need personalized assistance, at<a href=\"https:\/\/entretramites.com\/en\/\"> <strong>Entre Tr\u00e1mites<\/strong><\/a><strong> <\/strong>we offer management and tax advisory services for freelancers and SMEs. You can contact us through this<a href=\"https:\/\/entretramites.com\/en\/contact\"> <strong>contact form<\/strong><\/a> for us to call you, or if you prefer, you can<a href=\"https:\/\/entretramites.com\/en\/consultancy\/free-tax-consultation\"> <strong>schedule a free consultation<\/strong><\/a> or write to us on<a href=\"https:\/\/api.whatsapp.com\/send\/?phone=34644034481&amp;text=Hola%21+Quisiera+saber+m%C3%A1s+sobre+sus+servicios&amp;type=phone_number&amp;app_absent=0\" rel=\"nofollow noopener\" target=\"_blank\"> <strong>WhatsApp<\/strong><\/a><strong>.<\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Learn about the tax deductible investments in newly created companies in Spain. Get up to a 50% deduction on your IRPF with this fiscal incentive.<\/p>\n","protected":false},"author":25,"featured_media":54296,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-54291","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/posts\/54291","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/comments?post=54291"}],"version-history":[{"count":2,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/posts\/54291\/revisions"}],"predecessor-version":[{"id":54308,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/posts\/54291\/revisions\/54308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/media\/54296"}],"wp:attachment":[{"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/media?parent=54291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/categories?post=54291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/tags?post=54291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}