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The query asks whether there are tax limitations on carrying out a self-employed activity while retired. The DGT responds that there are no restrictions or incompatibilities under the Income Tax Act.
Cuestión planteada 1ª.- ¿Existe alguna limitación o incompatibilidad en el ámbito tributario para el desarrollo de una actividad por cuenta propia estando en situación legal de jubilación, dentro de los límites retributivos anuales establecidos en el artículo 213.4 de la LGSS?.
En el ámbito del Impuesto sobre la Renta de las Personas Físicas no se contempla ninguna limitación o incompatibilidad para el desarrollo de una actividad económica cuando el titular se encuentre en situación legal de jubilado. Respecto al inicio de actividad, se deben cumplir las obligaciones formales y presentar la declaración censal de alta en el Censo de Empresarios, Profesionales y Retenedores.
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