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An employee at a pharmacy has enquired whether she can apply the reduction for commencement of activity upon acquiring the business. The DGT indicates that she may apply it provided that the established legal requirements are met.
Cuestión planteada Si puede 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.
Los contribuyentes que inicien una actividad económica bajo el método de estimación directa pueden reducir un 20 por ciento el rendimiento neto positivo en el primer periodo en que este sea positivo y en el siguiente. No se aplicará la reducción 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. En el caso concreto, la consultante podrá aplicar la reducción siempre que cumpla los requisitos del artículo 32.3 de la LIRPF.
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