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V0471-25 ·25 March 2025 ·consulta-vinculante Medium impact
Tax

20% reduction available for 2023 and 2024 business start-up

A salaried professional asks whether they can claim the business start-up reduction after registering as self-employed. The DGT confirms eligibility for both years as the exclusion criteria are not met.

In 5 key points

Lifecycle

2025-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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