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V2294-14 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 without a physical premises

A taxpayer inquired whether they could apply the correction index for the commencement of new activities to their home food delivery business, which operates without a physical establishment. The Directorate General of Taxes (DGT) ruled that the requirement for an exclusive premises is met if the activity is carried out with total independence from the taxpayer's other activities.

The question raised

Whether the corrective index for the commencement of new activities is applicable for the determination of the net income of the activity.

The DGT's ruling

The requirement to carry out the activity in a premises or establishment dedicated exclusively to it must be understood as a demand for spatial separation from other activities of the taxable person. In cases where premises are not required due to the nature of the activity, the requirement shall be deemed met if the new activity is carried out with total independence from other activities that the taxpayer may perform.

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