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V0761-26 6 April 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reducción por inicio de actividad

Reduction for start of activity possible if income from new employer is less than 50% of previous one

A dentist asks whether they can apply the reduction for start of activity after working in a clinic. The DGT responds that it is possible as long as legal requirements are met.

The question raised

Question posed: Whether the reduction for commencement of activity can be applied in the 2025 and 2026 tax periods.

The DGT's ruling

The 20% reduction on positive net income is applicable in the first and second tax periods in which it is positive, provided that no economic activity was carried out in the previous year. The reduction shall not apply if more than 50% of the income comes from a person or entity from which the taxpayer obtained employment income in the year prior to the commencement of the activity. In this case, as the income comes from their own patients, the requirements are met.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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