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An architect who exercised until 2013 and intends to restart in 2015 asks whether reduced retention for starting a new activity applies. The DGT responds that it does not apply, as it is not a new start but a resumption of a previous activity.
Cuestión planteada Aplicación del tipo reducido de retención de inicio de actividad.
El tipo de retención del 9% para el inicio de actividades profesionales solo se aplica si el contribuyente no hubiera 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 retomar el desarrollado anteriormente. Por tanto, no resulta aplicable el tipo de retención de inicio de actividad.
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