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A taxpayer asks whether they can apply the 20% reduction for starting an economic activity after moving from objective estimation in the first year to direct estimation in the second. The DGT rules that this is not possible.
Cuestión planteada Aplicación de la reducción por inicio de una actividad económica prevista en el artículo 32.3 de la Ley del Impuesto.
Para acceder a la reducción del 20% sobre el rendimiento neto positivo, es necesario que en el período impositivo de inicio de la actividad se determine el rendimiento por el método de estimación directa. Si en el primer año la actividad se determina por estimación objetiva, no se puede aplicar la reducción aunque en el año siguiente se pase a estimación directa.
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