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A professional inquired whether the reduced retention for starting a profession could apply when re-registering in 2019 after having exercised the same activity in 2015. The DGT responded that it does not apply, as this is not the start of a new activity but the continuation of one already carried out.
Cuestión planteada Aplicación del tipo reducido de retención para rendimientos de actividades profesionales por inicio de actividad.
El tipo de retención del 9% para el inicio de actividades profesionales solo es aplicable si el contribuyente no hubiera ejercido actividad profesional alguna en el año anterior a la fecha de inicio. Al haber ejercido la actividad con anterioridad, no se cumple el requisito de inicio de ejercicio, sino que se retoma una actividad ya desarrollada. Por tanto, no resulta aplicable el tipo de retención de inicio de actividad.
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