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A salaried professional asks whether they can claim the business start-up reduction after registering as self-employed. The DGT confirms eligibility for both years as the exclusion criteria are not met.
Question posed: "Could I apply the 20% reduction in Personal Income Tax (IRPF) for the commencement of economic activity in the 2023 and 2024 tax returns?"
The 20% reduction on positive net income applies to the first and second tax periods in which it is positive, provided that no economic activity was carried out the previous year. The reduction does not apply if more than 50% of the income for the period comes from an entity from which employment income was obtained in the year prior to the commencement of activity. In this case, in 2023 there was no employment income from the same payer in the previous year, and in 2024 the income from entities where the individual was an employee does not exceed 50% of the total.
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