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A taxpayer commenced an activity in 2019 resulting in losses and a new one in 2020 resulting in profits. The DGT rules that the reduction applies to total net income in the first period in which it is positive and in the following period, counting from the commencement of the first activity.
Cuestión planteada Si el consultante puede aplicar la reducción por inicio de actividad en el IRPF.
La reducción del 20 por ciento se aplica sobre los rendimientos netos positivos en el primer periodo impositivo en que estos se obtengan y en el siguiente. Si se inicia una nueva actividad sin haber cesado en la primera, el cómputo de estos periodos se realiza a contar desde el inicio de la primera actividad. La reducción se aplicará sobre los rendimientos netos totales positivos obtenidos.
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