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V2104-14 ·1 August 2014 ·consulta-vinculante Medium impact
Tax

Relocation of notary office does not constitute commencement of economic activity for average workforce calculation

A notary inquired whether relocating to a new office in 2012 counts as the commencement of economic activity for calculating the average workforce required for an IRPF reduction. The DGT ruled that, as the activity has been exercised since 2007, the rule regarding the commencement of activity after 2009 does not apply.

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2014-08-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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