Skip to content
V2309-24 ·7 November 2024 ·consulta-vinculante Medium impact
Tax

Carried interest after management exit: retained work income status and 50% DA 53rd LIRPF reduction possible

A private equity association asks whether the special tax regime under AD 53rd LIRPF (50% reduction in taxable base for carried interest) applies when managers have ceased duties due to retirement, dismissal, or other reasons. The DGT confirms that the status of work income remains, and the favourable regime applies if economic rights were granted during active performance, even if payment occurs after cessation.

In 6 key points

How it affects those involved

Managers who have ceased duties retain work income status and may benefit from a 50% reduction in taxable base under AD 53rd LIRPF if rights were granted during active service.

Lifecycle

2024-11-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact