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A taxpayer inquired whether they could apply the reduction for commencement of activity in 2020 after ceasing one activity in November 2019 and starting another in October 2020. The DGT ruled that this is not possible as the requirement of not having carried out economic activity in the year prior to the start date was not met.
Cuestión planteada Aplicación, en 2020, de la reducción por inicio de actividad.
Para aplicar la reducción por inicio de actividad, no se debe haber ejercido actividad económica alguna en el año anterior a la fecha de inicio de la misma. En este caso, al haber cesado una actividad el 1 de noviembre de 2019 y comenzado la nueva el 15 de octubre de 2020, no ha transcurrido el año requerido. Por tanto, no se puede aplicar la reducción en el ejercicio 2020.
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