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V2542-14 30 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reducción por inicio de actividad

Reduction for commencement of activity may apply when participating in an entity under the income attribution regime

A taxpayer inquired whether they could apply the 20% reduction for the commencement of activity after acquiring a 50% share in a community of property. The Directorate General of Taxes (DGT) ruled that the reduction applies if the requirements of Article 32.3 of the Personal Income Tax Law (LIRPF) are met, taking into account all the taxpayer's economic activities, including those carried out through entities under the income attribution regime.

The question raised

Cuestión planteada Posibilidad de la aplicación de la reducción por el inicio de actividad prevista en el artículo 32.3 de la Ley del Impuesto sobre la Renta de las Personas Físicas.

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