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A taxpayer inquired about the duration for which the reduced 7% withholding rate can be applied when starting a professional activity. The Directorate General for Taxes (DGT) ruled that if no professional activity was carried out in the previous year, the 7% rate applies during the year of commencement and the following two years, provided the payer is notified.
Cuestión planteada Período de aplicación del tipo reducido del 7 por ciento por los rendimientos obtenidos por el ejercicio de la actividad profesional.
El tipo de retención general para actividades profesionales es del 15%. No obstante, para quienes inicien actividad, el tipo será del 7% en el período impositivo de inicio y en los dos siguientes, siempre que no se haya ejercido actividad profesional en el año anterior. Para aplicar este tipo reducido, el contribuyente debe comunicar dicha circunstancia al pagador de los rendimientos.
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