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V2206-25 ·17 November 2025 ·consulta-vinculante Medium impact
Tax

Reduction for start of activity capped at €100,000 net income

The DGT confirms that the reduction for start of activity applies only to net income not exceeding €100,000.

In 5 key points

How it affects those involved

The reduction is limited to net income below €100,000, affecting self-assessed tax declarations where net earnings exceed this threshold.

Lifecycle

2025-11-17PublishedPublished 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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