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A professional who started their activity in 2022 with a 7% withholding rate has enquired whether they can switch to the general 15% rate. The DGT has ruled that the taxpayer may notify the payer that the initial commencement of activity notification is no longer in effect in order to apply the 15% rate.
Cuestión planteada Si puede modificar el tipo de retención de sus facturas, pasando del 7 al 15 por ciento.
El tipo de retención general para actividades profesionales es del 15%, siendo del 7% en el año de inicio y los dos siguientes si no se ejerció actividad profesional el año anterior. Para aplicar el 7%, el contribuyente debe comunicar dicha circunstancia al pagador. El profesional puede dejar sin efectos esta comunicación, en cuyo caso el retenedor deberá aplicar el tipo general del 15% a los pagos posteriores.
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