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A taxpayer transitioning from employment income to conducting their own economic activity has enquired whether they can apply the reduction for starting an economic activity in 2021. The DGT has ruled that this is possible, provided the legal exclusions are not met.
Cuestión planteada Si puede aplicar en 2021 la reducción por inicio de actividad económica.
La reducción del 20 por ciento del rendimiento neto positivo se aplica en el primer período impositivo en que este sea positivo y en el siguiente. Para ello, no se debe haber ejercido actividad económica en el año anterior y los ingresos de la actividad no pueden provenir en más del 50 por ciento de personas o entidades de las que se hubieran obtenido rendimientos de trabajo en el año anterior al inicio. En este caso, al no proceder los ingresos de la sociedad anterior, se cumplen los requisitos para el ejercicio 2021.
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