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A retiree asks whether they must fulfill tax obligations as a business owner when performing self-employed work with low income. The DGT responds that they must register in the Census of Businessmen, Professionals and Retainers before commencing the activity.
Cuestión planteada Si debería cumplir las obligaciones fiscales que afectan a empresarios y profesionales.
Los titulares de una actividad económica deben darse de alta en el Censo de Empresarios, Profesionales y Retenedores antes de iniciarla. Este alta es obligatoria con independencia de que el interesado perciba una pensión contributiva de la Seguridad Social. La actividad deberá cumplir con las obligaciones tributarias correspondientes en IRPF, IVA e IAE.
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