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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.
Cuestión planteada Si puede aplicar la reducción por inicio de actividad en 2024.
La reducción por inicio de actividad se aplica en el primer periodo impositivo en que el rendimiento neto sea positivo y en el periodo siguiente. Dado que en 2022 ya se obtuvieron rendimientos netos positivos, los periodos para aplicar la reducción son 2022 y 2023. Por tanto, no es posible aplicar dicha reducción en 2024.
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