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An individual who started a decoration business in 2019 after being an employee asks whether they can apply the reduction for starting an economic activity. The DGT indicates this is possible if no economic activity was carried out in the previous year and the income does not originate from their former employer.
Question posed: Whether the reduction for the commencement of economic activity may be applied.
To apply the 20% reduction on the positive net income under the direct estimation method, it is understood that activity begins when no economic activity was carried out in the year preceding the start date. Activities that were ceased without obtaining positive net income are not taken into account. Furthermore, the reduction shall not apply if more than 50% of the income originates from an entity from which employment income was obtained in the previous year.
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