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A taxpayer has enquired whether they can apply the reduction for starting a new activity after having ceased a previous one. The DGT has ruled that the requirement of not having carried out any activity in the year immediately preceding the start of the new one is met.
Cuestión planteada Aplicación de la reducción por inicio de actividad.
Los contribuyentes que inicien una actividad económica por estimación directa pueden reducir un 20 por ciento el rendimiento neto positivo en el primer período en que este sea positivo y en el siguiente. Para ello, no se debe haber ejercido actividad económica en el año anterior a la fecha de inicio. En este caso, al cesar la actividad el 30 de septiembre de 2016 e iniciar la nueva el 1 de enero de 2018, se cumple el requisito de no haber ejercido actividad en el año inmediato anterior.
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