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A director and shareholder of a company enquires whether they may apply the tax reduction for the commencement of economic activity. The DGT states that eligibility depends on meeting legal requirements, such as not having carried out any activity in the previous year and ensuring that income does not derive primarily from a former employer.
Cuestión planteada Posible aplicación de la reducción prevista en el apartados 3 del artículo 32 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La reducción del 20 por ciento sobre el rendimiento neto positivo es aplicable si el contribuyente inicia una actividad económica sin haber ejercido ninguna en el año anterior. No se aplicará la reducción si más del 50 por ciento de los ingresos del periodo provienen de una persona o entidad de la que se obtuvieron rendimientos del trabajo en el año anterior al inicio de la actividad. La aplicación está condicionada al cumplimiento de todos los requisitos del artículo 32.3 de la LIRPF.
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