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A professional who started their business in 2014 enquired whether they could apply the 20% reduction to their 2015 earnings. The Tax Agency responded that this is not possible because more than 50% of their 2015 income originated from an entity where they were employed as a salaried worker the previous year.
Cuestión planteada Si puede aplicar en 2015 la reducción prevista en el apartado 3 del artículo 32 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
No se aplica la reducción del 20% en el rendimiento neto por inicio de actividad cuando más del 50% de los ingresos del periodo procedan de una persona o entidad de la que el contribuyente hubiera obtenido rendimientos del trabajo en el año anterior al inicio de la actividad. En este caso, al cumplirse dicha circunstancia, la reducción no resulta de aplicación en el periodo impositivo 2015.
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