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The consultant asks whether they can apply the reduction for starting economic activity while residing in Spain. The DGT responds that this is not possible because the same economic activity was carried out in the UK in the previous year.
Cuestión planteada Si puede aplicar la reducción por inicio de actividad.
Para aplicar la reducción del 20 por ciento sobre el rendimiento neto positivo, no se debe haber ejercido actividad económica en el año anterior a la fecha de inicio. Al haber desarrollado la misma actividad en el Reino Unido en 2014, no se cumple el requisito para aplicarla en 2015.
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