Modelo 165: Certifications for startup investors
Modelo 165: Certifications for startup investors is filed with Agencia Tributaria — modelo 165. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €19 to €19.
We file your Modelo 165 (informative return of individual certifications issued to shareholders or members of newly or recently created entities) with the AEAT (Spanish Tax Agency). Each investor may deduct 50 % of the amount invested from their IRPF (income tax), with a maximum base of 100.000 €/year, following Ley 28/2022 (the Startup Law). We validate the requirements of the issuing company (legal form, age, net equity, genuine activity) and of each investor (% of shareholding, holding period of 3-12 years).
- Estimated total cost
- €19 to €19
- Managora's fee
- €22.99 (21% VAT incl.)
- Tasa (official government fee)
- No tasa payable
- Processing time
- 1 to 31 January of the year following the financial year.
- Where it is filed
- Agencia Tributaria — modelo 165 ↗
- What you receive
- Application
Cost breakdown: Our fee 19 €, no tasa (official fee). It is an informative return, so there is no amount to pay to the Tax Agency..
Modelo 165: Certifications for startup investors: how is it filed?
- 1Answer the chat questions (~10 minutes).
- 2We validate the requirements of art. 68.1 LIRPF (income tax law) both for the company and for each investor.
- 3Payment of 19 €.
- 4Sign the mandate from your mobile.
- 5We file the Modelo 165 electronically with the AEAT.
- 6You receive the stamped copy with a CSV. Each investor receives their individual certification to apply the deduction on their IRPF.
Which documents do you need?
- •Deed of incorporation of the company and, where applicable, ENISA certification as a technology-based company.
- •Annual accounts for the previous financial year showing net equity at the start of the current financial year.
- •List of investors with NIF, date of acquisition, amount and identification of the transaction (incorporation / capital increase).
- •Documentation evidencing genuine economic activity (CNAE, contracts, invoices).
Legal basis and things to bear in mind
- Deadline: 1 to 31 January of the year following the financial year. No extension.
- Informative nature: NO amount is paid.
- Investor deduction on the state portion of IRPF: 50 % from 2023 (Ley 28/2022) on a maximum base of 100.000 €/year (previously 30 % / 60.000 €).
- Maximum age of the company: 5 years; 7 if it is a technology company certified by ENISA.
- Net equity at the start of the financial year: < 400.000 € (consolidated limit if part of a group under art. 42 CCom).
- Investor's shareholding plus that of relatives up to the 2nd degree: <= 40 % (exception for founders at incorporation).
- Holding period: minimum 3 years, maximum 12 years.
- If the company or the investor does not comply, the certification must NOT be issued: it carries a risk of penalties for both.
- Penalty under art. 198 LGT: 20 €/omitted item (min. 300 €, max. 20.000 €).
Modelo 165: Certifications for startup investors: frequently asked questions
Modelo 165: Certifications for startup investors: how much does it cost?
The estimated total cost (our fee + official tasas and taxes) is €19 to €19: Our fee 19 €, no tasa (official fee). It is an informative return, so there is no amount to pay to the Tax Agency.. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.
Modelo 165: Certifications for startup investors: how long does it take?
1 to 31 January of the year following the financial year.
Modelo 165: Certifications for startup investors: which documents do I need?
You need to have to hand: Deed of incorporation of the company and, where applicable, ENISA certification as a technology-based company., Annual accounts for the previous financial year showing net equity at the start of the current financial year., List of investors with NIF, date of acquisition, amount and identification of the transaction (incorporation / capital increase)., Documentation evidencing genuine economic activity (CNAE, contracts, invoices).. You do not upload them here: we collect the details through the guided chat.
Who files the procedure?
Managora files it in your name with Agencia Tributaria — modelo 165. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.
Can it be done online?
Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.
Related procedures
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (deregistration as a self-employed worker)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria — modelo 165 ↗.
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