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V2542-14 ·30 September 2014 ·consulta-vinculante Medium impact
Tax

Reduction for commencement of activity may apply when participating in an entity under the income attribution regime

A taxpayer inquired whether they could apply the 20% reduction for the commencement of activity after acquiring a 50% share in a community of property. The Directorate General of Taxes (DGT) ruled that the reduction applies if the requirements of Article 32.3 of the Personal Income Tax Law (LIRPF) are met, taking into account all the taxpayer's economic activities, including those carried out through entities under the income attribution regime.

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2014-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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