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La recta final del año es la época idónea para sacar provecho de las posibilidades que ofrece la normativa del IRPF y abaratar la próxima declaración de la renta. De hecho, los contribuyentes que aprovechen este mes que queda de ejercicio para beneficiarse de algunas ventajas fiscales podrían ahorrar de media hasta un máximo de 4.600 euros de la factura que deberán pagar en el segundo semestre de 2019.

Pues bien, al margen de aprovechar el plan de pensiones o las deducciones que existen por la compra de la vivienda habitual antes de 1 de enero de 2013, la principal novedad de este año reside en la mejora de la deducción por inversión en empresas de nueva o reciente creación; es decir, en las llamadas startups. Y es que a partir de 2018 se han ampliado y mejorado los incentivos y las recompensas fiscales a disposición de los que se conocen como ‘business angels’. En concreto, de los amigos y familiares de tercer grado de los emprendedores que quieran constituir y poner en marcha su propia empresa.

La ley del IRPF ya estableció desde el 29 de septiembre de 2013 un incentivo para aquellas personas interesadas en aportar capital para el inicio de una actividad o ‘capital semilla’. De esta manera, era posible crear nuevas sociedades incorporando a su accionariado, dentro de los tres años desde su constitución, a estos inversores que, asimismo, deben mantener su participación entre tres y doce años.

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Fuente: nuevatribuna.es