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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.
Question posed: Application of the reduced withholding rate for income from professional activities due to the commencement of activity.
The 9% withholding rate for the commencement of professional activities is only applicable if the taxpayer has not carried out any professional activity in the year preceding the commencement date. Having carried out the activity previously, this does not constitute a commencement of activity, but rather a resumption of activity, and therefore the reduced rate is not applicable.
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