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An inquirer asks whether they can perform sporadic freelance work after retiring and combine it with their pension. The DGT indicates that they must register in the Business Census before starting the activity and comply with their tax obligations.
Cuestión planteada El consultante se va a jubilar próximamente y desearía compatibilizar la pensión de jubilación con trabajos como profesional autónomo de carácter esporádico, siempre con unos ingresos inferiores al salario mínimo profesional
Los titulares de una actividad económica deben darse de alta en el Censo de Empresarios, Profesionales y Retenedores de la AEAT antes de iniciarla. Este alta es obligatoria con independencia de que el interesado perciba una pensión contributiva de la Seguridad Social. La actividad deberá cumplir con las obligaciones tributarias correspondientes en IRPF, IVA e IAE.
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