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A professional inquired whether she could apply the reduction for commencement of activity after having ceased her previous activity. The DGT responds that the requirement of not having carried out activity in the year immediately preceding the start of the new one is met.
Question posed: Application of the reduction for commencement of activity.
To apply the 20% reduction on positive net income under the direct estimation method, an activity is understood to commence when no economic activity has been carried out in the year prior to the commencement date. Activities in which business was ceased without having obtained positive net income are not taken into account. In this case, as the activity ceased on May 17, 2017, and the new one began on June 18, 2018, the requirement of not having carried out activity in the immediately preceding year is met.
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