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A query was raised regarding whether the reduction for starting a new activity applies when income is derived from an entity that paid salaries the previous year. The DGT ruled that the reduction does not apply if more than 50% of the income originates from said entity.
Cuestión planteada Aplicación de la reducción por inicio de actividad prevista en el apartado 3 del artículo 32 de la Ley del Impuesto sobre la Renta de las Personas Físicas, cuando se obtienen ingresos de una entidad de la que se percibieron rendimientos del trabajo en el año anterior a la fecha de inicio de la actividad.
La reducción del 20% por inicio de actividad no será aplicable en el período impositivo en el que más del 50 por ciento de los ingresos procedan de una persona o entidad de la que el contribuyente hubiera obtenido rendimientos del trabajo en el año anterior a la fecha de inicio de la actividad. Este límite se aplica cuando los ingresos de actividades económicas procedentes de ese antiguo empleador superan el 50 por ciento de los ingresos de todas las actividades económicas desarrolladas por el contribuyente.
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