{"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":"the-investment-relief-provided-for-in-the-startups-law","status":"publish","type":"post","link":"https:\/\/busquets.legal\/en\/la-deduccion-por-inversion-prevista-en-la-ley-de-startups\/","title":{"rendered":"The investment relief provided for in the Startups Act"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The new investment deduction was introduced by Law 28\/2022, which amended the Personal Income Tax Law, allowing certain tax advantages for investors wishing to participate in companies that meet its requirements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To enjoy this new deduction, investors must take the following basic aspects into account:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"padding-bottom:8px\">The investment must be made directly in the company, and investments through investment vehicles or holding companies, for example, will not be valid.<\/li>\n\n\n\n<li style=\"padding-bottom:8px\">The deduction will be 50% (previously 30%) on a maximum base of 100,000 euros (previously 60,000 euros) \u2014 the value of the shares or units subscribed.<\/li>\n\n\n\n<li style=\"padding-bottom:8px\">In turn, the company must meet the following requirements:\n<ul class=\"wp-block-list\">\n<li>It must have an activity with personnel and material resources for its development (therefore, investment vehicles or holding companies are not valid).<\/li>\n\n\n\n<li>It may not be admitted to a regulated market. Its own funds may not exceed 400,000 euros.<\/li>\n\n\n\n<li>The shares or holdings must be acquired by the investor within the 5 years following incorporation (or 7 years in the case of an emerging company certified by ENISA), either by participating in the incorporation itself or through a capital increase.<\/li>\n\n\n\n<li>The shares or holdings must remain in the taxpayer's patrimony for a period of between 3 and 12 years.<\/li>\n\n\n\n<li>At the same time, the participation of the taxpayer (and their family members) may at no time exceed 40% of the share capital, although this would not apply to the founding partners of a 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\">If you are an investor and are interested in delving into the tax aspects of your investment, or if you are an entrepreneur and want to find out about the tax benefits that the Startups Act can provide to your company, Busquets will be delighted to advise you on whatever you need. You can call us on <a href=\"tel:+34934160004\">934 160 004<\/a> or contact us via our LinkedIn or by sending an email to <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 v28.7 - 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\/en\/the-investment-relief-provided-for-in-the-startups-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\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. Para disfrutar de dicha nueva deducci\u00f3n, los inversores deber\u00e1n tener en cuenta los siguientes aspectos b\u00e1sicos: Si eres inversor y [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/busquets.legal\/en\/the-investment-relief-provided-for-in-the-startups-law\/\" \/>\n<meta property=\"og:site_name\" content=\"Busquets\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-07T08:52:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-14T08:54:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/busquets.legal\/wp-content\/uploads\/2024\/09\/startup-img.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Busquets\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Busquets\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/busquets.legal\\\/la-deduccion-por-inversion-prevista-en-la-ley-de-startups\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/busquets.legal\\\/la-deduccion-por-inversion-prevista-en-la-ley-de-startups\\\/\"},\"author\":{\"name\":\"Busquets\",\"@id\":\"https:\\\/\\\/busquets.legal\\\/#\\\/schema\\\/person\\\/0dae1699206d4cab0e2b0bc9a185ccea\"},\"headline\":\"La deducci\u00f3n por inversi\u00f3n prevista en la Ley de Startups\",\"datePublished\":\"2023-08-07T08:52:00+00:00\",\"dateModified\":\"2025-07-14T08:54:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/busquets.legal\\\/la-deduccion-por-inversion-prevista-en-la-ley-de-startups\\\/\"},\"wordCount\":345,\"publisher\":{\"@id\":\"https:\\\/\\\/busquets.legal\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/busquets.legal\\\/la-deduccion-por-inversion-prevista-en-la-ley-de-startups\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/busquets.legal\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/startup-img.webp\",\"articleSection\":[\"StartupNews\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/busquets.legal\\\/la-deduccion-por-inversion-prevista-en-la-ley-de-startups\\\/\",\"url\":\"https:\\\/\\\/busquets.legal\\\/la-deduccion-por-inversion-prevista-en-la-ley-de-startups\\\/\",\"name\":\"La deducci\u00f3n por inversi\u00f3n prevista en la Ley de Startups - 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