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The inquirer asks whether they can apply the reduction for commencement of activity after receiving a tobacco shop as a donation. The DGT indicates that this could apply if no economic activity was carried out during the previous year and the requirements regarding income dependency from a former employer are not met.
Cuestión planteada Aplicación de la reducción por inicio de actividad.
La reducción del 20 por ciento del rendimiento neto positivo es aplicable si el contribuyente no ejerció actividad económica alguna en el año anterior a la fecha de inicio. Asimismo, no debe proceder más del 50 por ciento de los ingresos de una persona o entidad de la que se hubieran obtenido rendimientos del trabajo en el año anterior. En el caso descrito, parece que se cumplen ambos requisitos.
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