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A holder of an academy asks whether a 7% retention applies to an independent professional starting activity after having been self-employed in 2005. The DGT responds that the reduced rate does not apply as it is not a new start of activity but the continuation of previously carried out professional activity.
Question posed: Whether the applicable withholding rate on the income satisfied to him is that of commencement of activity: 7 percent.
The 7% withholding rate for the commencement of professional activity is not applicable when the professional has previously carried out said activity. As the activity has been previously performed, it does not constitute a commencement of activity, but rather the continuation of an activity already carried out.
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