Dear reader, the perception of Quota 100 inhibits the perception of income from work until the retirement age is reached (which can be determined from time to time on the basis of year of birth and life expectancy). The cumulative threshold of € 5,000 only concerns income from occasional self-employment pursuant to art. 67 TUIR. In the present case, on the other hand, copyright gives rise to ordinary self-employment income, which cannot be accumulated and which entails the loss of all the pension installments of the year in which such cumulative income is received, to which the threshold does not apply. of tolerance of 5,000 euros
.