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A taxpayer asks whether a 20% start-up activity reduction can be applied in 2024 after using objective estimation in 2023. The DGT responds that it is not possible, as the first tax period must be determined by direct estimation.
Question posed: Whether the reduction for commencement of activity can be applied in the 2024 tax period.
To access the 20% reduction on positive net income, it is a requirement that the income be determined by the direct estimation method in the tax period in which the activity commences. If the objective estimation method is used in the year of commencement, the reduction cannot be applied even if the taxpayer switches to direct estimation in the following year.
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