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V1370-23 22 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividad económica

Registration in the Business Census is required to carry out professional activity after retirement

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.

The question raised

The consultant is due to retire soon and wishes to combine their retirement pension with work as a self-employed professional on a sporadic basis, always with income below the professional minimum wage.

The DGT's ruling

Holders of an economic activity must register in the Census of Entrepreneurs, Professionals and Withholders of the AEAT before commencing it. This registration is mandatory regardless of whether the interested party receives a contributory Social Security pension. The activity must comply with the corresponding tax obligations regarding Personal Income Tax, VAT and the Business Activities Tax.

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