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

V2206-25

Prepared and reviewed by the BMC editorial team · Methodology

Technical details

Type

consulta-vinculante (what is this?)

Identifier

V2206-25

Published

17 Nov 2025

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

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

2025-11-17PublishedPublished in the BOE

Official text Based on BOE data (boe.es). Information, not advice.