Tax incentives

Deduction for investments in shares in companies listed on the expanding companies segment of the Alternative Equity Market

Aragón Autonomous Community

A deduction was established in the autonomous community gross tax payable for investments in shares in companies listed on the expanding companies segment of the Alternative Equity Market. (Law 12/2010, of 29 December, on Tax Measures in the Aragón Autonomous Community).

Full wording (Aragón Official Gazette 31 December 2010)

Catalonia Autonomous Community

Effective from 01 January 2010, in the part of the gross personal income tax payable relating to the autonomous community, taxpayers may apply a deduction of 20% of the amounts invested in the year to acquire shares as a consequence of the capital increase agreements entered into through the expanding companies segment of the Alternative Equity Market.

The maximum amount of this deduction is €10,000.

In order to apply this deduction, the following requirements must be met:

  • Ownership interests in the company in which investments will be made cannot exceed 10% of its share capital.
  • The shares acquired must be held in equity for a minimum period of at least two years.
  • The company in which investments will be made must have its registered offices and tax domicile in Catalonia.

Full wording (Official Gazette of the Catalonia Regional Government 31 December 2009)

Galicia Autonomous Community

Deduction for investments in shares in companies listed on the expanding companies segment of the Alternative Equity Market.

Full wording (Official Gazette of Galicia 30 December 2011)

Madrid Autonomous Community

Deduction for the acquisition of shares relating to the capital increase and takeover bid processes, in both cases through the expanding companies segment of the Alternative Equity Market.

Full wording (Official Gazette of the Madrid Autonomous Community 23 July 2010)

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