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MEDIUM
FISCAL

Reduction for start-up activity not applicable if objective estimation was used in first year

V0452-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0452-25
Published
21 Mar 2025

Summary

A taxpayer asks whether a 20% start-up activity reduction can be applied in 2024 after using objective estimation in 2023. The DGT responds that it is not possible, as the first tax period must be determined by direct estimation.

In 5 key points

Lifecycle

2025-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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