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A taxpayer has inquired whether they can apply the reduction for the commencement of economic activity after receiving a pharmacy through a donation. The Directorate General for Taxes (DGT) has ruled that this is possible provided all legal requirements are met, regardless of whether a reduction was previously applied under Inheritance and Gift Tax.
Cuestión planteada Si puede aplicar la reducción por inicio de actividad prevista en el apartado 3 del artículo 32 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Los contribuyentes que inicien una actividad económica por estimación directa pueden reducir un 20 por ciento el rendimiento neto positivo en el primer y segundo período impositivo en que este sea positivo. El hecho de haber aplicado la reducción del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones a la donación del negocio no impide la aplicación de esta reducción en el IRPF.
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