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V1115-22 ·19 May 2022 ·consulta-vinculante Medium impact
Tax

Reduction for starting an economic activity may apply in the second year if requirements are met

A taxpayer transitioning from employment income to conducting their own economic activity has enquired whether they can apply the reduction for starting an economic activity in 2021. The DGT has ruled that this is possible, provided the legal exclusions are not met.

In 5 key points

Lifecycle

2022-05-19PublishedPublished 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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