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The consultant asked whether the reduction for start of activity could be applied in 2024 after having earned positive profits in 2022 but not claiming the reduction then. The DGT responds that it is not possible, as the reduction only applies in the first period with positive profit and the following one.
Question posed: Whether the reduction for commencement of activity can be applied in 2024.
The reduction for commencement of activity applies in the first tax period in which the net income is positive and in the following tax period. Having obtained positive net income in 2022, the periods for applying the reduction are 2022 and 2023, therefore it is not possible to apply it in 2024.
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