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The taxpayer inquired whether the reduction for commencement of activity could be applied in 2019 after obtaining positive returns in both 2018 and 2019. The DGT ruled that it is possible to apply the reduction in the first tax period in which the return is positive and in the subsequent one.
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 en el periodo impositivo 2019, teniendo en cuenta que se han obtenido rendimientos netos positivos en ambas actividades.
La reducción del 20 por ciento sobre el rendimiento neto positivo por estimación directa se aplica en el primer periodo impositivo en que este sea positivo y en el periodo siguiente. En el caso de iniciar una nueva actividad sin haber cesado en la primera, la reducción se aplica sobre los rendimientos netos en el primer periodo en que sean positivos y en el siguiente, contando desde el inicio de la primera actividad. Por tanto, si 2018 fue el primer periodo con rendimientos positivos, se puede aplicar también en 2019 siempre que se cumplan los demás requisitos.
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