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A notary inquired whether relocating to a new office in 2012 counts as the commencement of economic activity for calculating the average workforce required for an IRPF reduction. The DGT ruled that, as the activity has been exercised since 2007, the rule regarding the commencement of activity after 2009 does not apply.
Cuestión planteada Si puede entenderse que el inicio de la actividad económica de la consultante se efectúa en 2012, al trasladarse a una nueva notaría, a efectos del cálculo de la plantilla media para la aplicación de la reducción prevista en la disposición adicional vigésima séptima de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción de la disposición adicional vigésima séptima de la LIRPF, se debe comparar la plantilla media con la del ejercicio 2008. Dado que la consultante desarrolla actividad económica desde 2007, no puede acogerse a las reglas de inicio de actividad posteriores a 2009. Por tanto, la plantilla media no debe ser inferior a la del ejercicio 2008.
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