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A taxpayer asks whether the start-up reduction can be applied to two separate activities started in the same year. The DGT responds that the reduction applies only to the net profit of the first activity.
Cuestión planteada Si puede aplicarse la reducción por inicio de actividad por ambas actividades o solo por una de ellas.
La reducción por inicio de actividad se aplica sobre los rendimientos netos de la primera actividad iniciada, siempre que no se haya ejercido actividad económica en el año anterior. Si en el mismo ejercicio se inicia y cesa una actividad con rendimientos positivos y luego se inicia otra, esta última no da derecho a la reducción. Por tanto, la reducción solo se aplicará sobre el rendimiento neto positivo de la primera actividad.
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