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The consultant asks whether they can claim the 20% start-up reduction. The DGT responds that the reduction cannot be claimed in the second tax period as more than 50% of their income comes from a previous employer.
Question posed: Whether the reduction for commencement of activity provided for in paragraph 3 of Article 32 of the Personal Income Tax Law could be applied.
To apply the reduction for commencement of activity, income may not derive from more than 50% of a person or entity from which the taxpayer obtained employment income in the year prior to the commencement. If this limit is breached, the reduction shall not apply to the corresponding tax period.
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