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An insurance agent retires but continues to receive a percentage of commissions from the portfolio managed prior to their departure. The DGT has ruled that these earnings continue to be classified as income from professional activities.
Cuestión planteada Calificación en el IRPF de los importe correspondientes a las comisiones que se siguen percibiendo.
Las comisiones que un exagente de seguros percibe por la producción realizada antes de su jubilación no pierden la consideración de rendimientos profesionales. Al haberse generado por seguros producidos en el ejercicio de la profesión, cumplen los requisitos del artículo 27.1 de la Ley 35/2006. Por tanto, están sujetos a retención sobre el importe íntegro conforme al Reglamento del Impuesto.
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