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A software consultant asks whether they can apply the reduction for starting a new economic activity. The DGT indicates that to qualify, no economic activity must have been carried out in the year prior to commencement.
Cuestión planteada Si puede aplicar la reducción por inicio de actividad.
Para aplicar la reducción del 20 por ciento sobre el rendimiento neto positivo por estimación directa, el contribuyente no debe haber ejercido actividad económica alguna en el año anterior a la fecha de inicio. Si se prestó algún servicio profesional, aunque fuera esporádico, en el año anterior, no procede la reducción. El cumplimiento de este requisito es necesario junto con los demás requisitos establecidos en el artículo 32.3 de la LIRPF.
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