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An insurance agent inquired whether commissions from a portfolio sold following retirement retain their professional nature. The Directorate General of Taxes (DGT) ruled that they do, as they are income generated from previous activity, and are subject to a 15% withholding tax.
Cuestión planteada 1ª.- Calificación de la renta obtenida por las comisiones percibidas después de la jubilación.
Las comisiones percibidas por la producción de seguros realizada antes del cese por jubilación mantienen la consideración de rendimientos profesionales. Al cumplir las características del artículo 27.1 de la LIRPF, deben someterse a retención a cuenta del IRPF del 15%. No aplica el tipo reducido del 7% por no tratarse de un inicio de actividad ni de las excepciones legales.
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