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V2292-14 5 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Correction index for commencement of activity may apply if new activity is unrelated to previous one

A query was raised regarding whether a minimum period is required for an activity to be considered new and not previously carried out under different ownership. The DGT ruled that the regulations do not specify a minimum period; rather, the new activity must simply bear no relation to the previous one.

The question raised

Application of the correction index for the commencement of activity, specifically, whether a minimum period exists to consider that the activity has been carried out under a different ownership.

The DGT's ruling

To apply the correction index for the commencement of new activities, the activity must not have been previously carried out under a different ownership or classification. The regulations do not establish a minimum period since the cessation of the previous owner, but rather require that the commenced activity has no relationship with the previous one. This condition is a matter of fact that must be assessed by the Administration in each case.

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