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A consultant applying for active retirement has asked whether they must register as a professional to provide advisory services. The DGT has ruled that they must register in the Census of Business Owners before commencing the activity.
Cuestión planteada 1ª Si, por la prestación de estos servicios de asesoramiento, debería darse de alta como empresario o profesional.
Antes de iniciar una actividad económica profesional por cuenta propia, el titular debe darse de alta en el Censo de Empresarios, Profesionales y Retenedores de la AEAT. Esta obligación es independiente de su situación como jubilado. Los ingresos obtenidos se declararán como rendimientos de actividades económicas en el IRPF, cumpliendo con las obligaciones de retenciones, pagos fraccionados y libros registro.
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