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A solar energy company inquired when its economic activity commences for the application of Article 108.2 of the Corporate Income Tax Law. The DGT ruled that the start occurs with the material development of the activity, excluding study and permitting phases.
Cuestión planteada Se solicita aclaración sobre el momento en que se entiende iniciada la actividad económica a los efectos del artículo 108.2 del texto refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
La actividad económica se inicia con su desarrollo efectivo o inicio material, sin incluir las fases previas. En el caso de promoción de plantas solares, las fases de realización de estudios, proyectos y tramitación de permisos no computan como inicio de actividad. Por tanto, el inicio se produce con el comienzo de la fase de promoción, construcción e instalación.
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