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A taxpayer who started an economic activity in 2023 as a non-resident and became a tax resident in 2024 asks whether they can claim the reduction for the start of activity in their personal income tax. The DGT responds that it is not possible because the activity began before the taxpayer became a tax resident.
Cuestión planteada Aplicación de la reducción por inicio de actividad en el IRPF.
La reducción por inicio de actividad requiere que el contribuyente inicie el ejercicio de una actividad económica y determine su rendimiento neto por estimación directa. En este caso, al haberse iniciado la actividad en 2023 bajo el régimen de no residentes, no se cumple el requisito de inicio de actividad para el periodo impositivo 2024, cuando el consultante pasa a ser contribuyente del IRPF.
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