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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.
Cuestión planteada Si el tipo de retención aplicable sobre los rendimientos que le satisfaga es el de inicio de actividad: 7 por ciento.
El tipo de retención del 7% se aplica únicamente a contribuyentes que inicien el ejercicio de actividades profesionales y no hayan ejercido actividad profesional alguna en el año anterior a la fecha de inicio. Al haber ejercido la actividad con anterioridad, no se trata de un inicio de ejercicio, sino de una actividad que se retoma. Por tanto, no resulta aplicable el tipo de retención de inicio de actividad.
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