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A taxpayer inquired whether they could apply the reduction for the commencement of an activity in 2022 after having started and ceased another activity with positive net income in 2021. The DGT ruled that the right to the reduction depends on whether an economic activity with positive returns was carried out in the year preceding the start of the new activity.
Cuestión planteada Si puede aplicar la reducción por inicio de actividad en 2022.
Para aplicar la reducción por inicio de actividad, no se debe haber ejercido actividad económica en el año anterior a la fecha de inicio, sin considerar actividades que cesaron sin obtener rendimientos netos positivos. Si se inicia una nueva actividad sin haber cesado la primera, la reducción se aplica desde el inicio de la primera. Por tanto, si en el año anterior al inicio de la segunda actividad se ejerció una actividad con rendimientos netos positivos, no hay derecho a la reducción en el periodo impositivo actual.
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