{"id":6938,"date":"2023-08-07T08:52:00","date_gmt":"2023-08-07T08:52:00","guid":{"rendered":"https:\/\/busquets.legal\/?p=6938"},"modified":"2025-07-14T08:54:10","modified_gmt":"2025-07-14T08:54:10","slug":"la-deduccion-por-inversion-prevista-en-la-ley-de-startups","status":"publish","type":"post","link":"https:\/\/busquets.legal\/ca\/la-deduccion-por-inversion-prevista-en-la-ley-de-startups\/","title":{"rendered":"La deducci\u00f3n por inversi\u00f3n prevista en la Ley de Startups"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La nueva deducci\u00f3n por inversi\u00f3n fue introducida por la Ley 28\/2022, la cual modific\u00f3 la Ley del IRPF, permitiendo ciertas ventajas fiscales a aquellos inversores que deseen participar en las empresas que cumplan sus requisitos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para disfrutar de dicha nueva deducci\u00f3n, los inversores deber\u00e1n tener en cuenta los siguientes aspectos b\u00e1sicos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"padding-bottom:8px\">La inversi\u00f3n deber\u00e1 realizarse directamente en la sociedad, no siendo v\u00e1lidas, por ejemplo, las inversiones a trav\u00e9s de veh\u00edculos de inversi\u00f3n o sociedades holding.<\/li>\n\n\n\n<li style=\"padding-bottom:8px\">La deducci\u00f3n ser\u00e1 del 50% (antes, del 30%) sobre una base m\u00e1xima de 100.000 euros (antes, 60.000 euros) \u2014valor de las participaciones o acciones suscritas.<\/li>\n\n\n\n<li style=\"padding-bottom:8px\">A su vez, la empresa deber\u00e1 cumplir con los siguientes requisitos:\n<ul class=\"wp-block-list\">\n<li>Deber\u00e1 disponer de una actividad con medios personales y materiales para su desarrollo (por ello, no son v\u00e1lidos los veh\u00edculos de inversi\u00f3n o las sociedades holding).<\/li>\n\n\n\n<li>No podr\u00e1 estar admitida en un mercado regulado. Sus fondos propios no podr\u00e1n ser superiores a 400.000 euros.<\/li>\n\n\n\n<li>Las participaciones o acciones deber\u00e1n ser adquiridas por el inversor durante los 5 a\u00f1os siguientes a la constituci\u00f3n (o 7 a\u00f1os si se trata de una empresa emergente certificada por ENISA), ya sea participando en la misma constituci\u00f3n o mediante una ampliaci\u00f3n de capital.<\/li>\n\n\n\n<li>Las participaciones o acciones deber\u00e1n permanecer en el patrimonio del contribuyente durante un plazo de entre 3 y 12 a\u00f1os.<\/li>\n\n\n\n<li>A su vez, la participaci\u00f3n del contribuyente (y de sus familiares) no podr\u00e1 ser en ning\u00fan momento mayor al 40% del capital social, aunque ello no aplicar\u00eda a los socios fundadores de una Startup.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si eres inversor y te interesa profundizar en los aspectos fiscales de tu inversi\u00f3n, o si eres emprendedor y quieres conocer los beneficios fiscales que la Ley de Startups puede proporcionar a tu empresa, desde Busquets estaremos encantados de asesorarte en lo que necesites. Puedes llamarnos al <a href=\"tel:+34934160004\">934 160 004<\/a> o contactar a trav\u00e9s de nuestro Linkedin o enviando un mail a <a href=\"mailto:info@busquets.legal\">info@busquets.legal<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>La nueva deducci\u00f3n por inversi\u00f3n fue introducida por la Ley 28\/2022, la cual modific\u00f3 la Ley del IRPF, permitiendo ciertas ventajas fiscales a aquellos inversores que deseen participar en las empresas que cumplan sus requisitos. Para disfrutar de dicha nueva deducci\u00f3n, los inversores deber\u00e1n tener en cuenta los siguientes aspectos b\u00e1sicos: Si eres inversor y [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4025,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"page_builder":"","footnotes":""},"categories":[11],"tags":[],"class_list":["post-6938","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-startup-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La deducci\u00f3n por inversi\u00f3n prevista en la Ley de Startups - Busquets<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/busquets.legal\/ca\/la-deduccion-por-inversion-prevista-en-la-ley-de-startups\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La deducci\u00f3n por inversi\u00f3n prevista en la Ley de Startups - Busquets\" \/>\n<meta property=\"og:description\" content=\"La nueva deducci\u00f3n por inversi\u00f3n fue introducida por la Ley 28\/2022, la cual modific\u00f3 la Ley del IRPF, permitiendo ciertas ventajas fiscales a aquellos inversores que deseen participar en las empresas que cumplan sus requisitos. 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