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A query was raised regarding whether the 20% reduction for the commencement of economic activity applies to income from a new activity started after ceasing another in the same financial year. The DGT ruled that it is not applicable to the second activity because an activity with positive returns was already carried out in the year preceding the start of the second one.
Cuestión planteada Si resulta aplicable la reducción establecida en el apartado 3 del artículo 32 de la Ley del Impuesto sobre la Renta de las Personas Físicas a los rendimientos de actividades económicas obtenidos en el ejercicio siguiente.
Si en un ejercicio se inicia y cesa una actividad con rendimientos netos positivos, y posteriormente en el mismo ejercicio se inicia otra distinta, esta última no da derecho a la reducción. Esto se debe a que se entiende que ya se ha ejercido una actividad económica con rendimientos netos positivos en el año anterior a la fecha de inicio de la nueva actividad. La reducción solo se aplicará sobre el rendimiento neto positivo de la primera actividad.
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