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The applicant asks whether performing a professional activity as an accessory to their employment would exclude them from the special regime under the Startup Law. The DGT rules that, except in cases of entrepreneurial activity or highly qualified professional activity, obtaining income from economic activities through a permanent establishment leads to exclusion.
Cuestión planteada Si la realización de dicha actividad profesional de forma accesoria a su actividad laboral supondría la exclusión del régimen especial.
Conforme al artículo 93.1.b) de la LIRPF, las únicas actividades económicas permitidas para quienes están acogidos al régimen especial son la actividad emprendedora o la de profesional altamente cualificado (supuestos 3.º y 4.º). Por tanto, la obtención de rendimientos de actividades económicas mediante establecimiento permanente, fuera de estos supuestos, conlleva la exclusión del régimen especial en el período impositivo en que se produzca el incumplimiento.
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