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A query was raised regarding whether a taxpayer could apply the start-up reduction in 2017 after commencing fishing activities through a civil society in 2016. The DGT ruled that the right to the reduction belongs to the partner rather than the entity.
Cuestión planteada Si puede aplicar en 2017 la reducción por inicio de actividad.
En las actividades iniciadas por entidades en régimen de atribución de rentas, la reducción no es aplicable por la entidad, sino por los miembros que sean contribuyentes del IRPF si cumplen los requisitos individualmente. El derecho a la reducción se ejerce en el primer período en que los rendimientos netos sean positivos y en el siguiente, siempre que se mantenga la actividad económica. Si el contribuyente continúa individualmente la actividad iniciada por la sociedad civil disuelta, puede aplicar la reducción si cumple el artículo 32.3 de la LIRPF.
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