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A taxpayer inquired whether they could claim the start-up activity reduction in 2024 after using objective estimation in 2023. The DGT clarified that it is not possible, as the first year of activity must be determined by direct estimation.
Cuestión planteada Si puede aplicar la reducción por inicio de actividad en el periodo impositivo 2024.
Para acceder a la reducción del 20% sobre el rendimiento neto positivo, es requisito que en el periodo impositivo de inicio de la actividad se determine el rendimiento por el método de estimación directa. Si en el primer año se utiliza el método de estimación objetiva, no se puede aplicar la reducción aunque en el año siguiente se pase a estimación directa.
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