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The taxpayer asks whether the reduction for the commencement of economic activity under Article 32.3 of the Personal Income Tax Law (LIRPF) can be applied until November 2018, having started an activity in 2016. The Directorate General of Taxes (DGT) explains that the reduction applies to the first tax period in which net income is positive and to the subsequent one.
Cuestión planteada Si podría aplicar la reducción por inicio de actividad prevista en el apartado 3 del artículo 32 de la Ley del Impuesto sobre la Renta de las Personas Físicas hasta el 23 de noviembre de 2018.
Los contribuyentes que inicien una actividad económica bajo estimación directa pueden reducir un 20 por ciento el rendimiento neto positivo en el primer periodo impositivo en que este sea positivo y en el siguiente. Se entiende que se inicia actividad si no se ejerció ninguna en el año anterior, sin contar actividades donde se cesó sin obtener rendimientos netos positivos. La reducción no se aplica si más del 50 por ciento de los ingresos provienen de una persona o entidad de la que se obtuvieron rendimientos del trabajo en el año anterior.
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