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V2785-19 ·10 October 2019 ·consulta-vinculante Medium impact
Tax

Reduced retention not applicable upon resuming previously exercised professional activity

A professional inquired whether the reduced retention for starting a profession could apply when re-registering in 2019 after having exercised the same activity in 2015. The DGT responded that it does not apply, as this is not the start of a new activity but the continuation of one already carried out.

In 5 key points

Lifecycle

2019-10-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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