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A taxpayer who worked in photography in 2008 and had no activity in 2017, but starts an education activity in 2018, asks whether they can apply the reduction for starting a new activity. The DGT responds that this is possible provided the requirements of Article 32.3 of the IRPF Law are met.
Cuestión planteada Si podría aplicar la reducción por inicio de actividad prevista en el apartado 3 del artículo 32 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Se entiende que se inicia una actividad económica cuando no se haya ejercido actividad económica alguna en el año anterior a la fecha de inicio, sin tener en cuenta actividades en las que se cesó sin obtener rendimientos netos positivos. La reducción del 20% se aplica en el primer período impositivo en que el rendimiento neto sea positivo y en el siguiente. Si en el año de inicio no hay rendimiento positivo, la reducción se aplicará en el primer periodo en que lo sea y en el inmediato posterior.
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