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The inquirer asks whether retiring would result in the loss of Wealth Tax exemption and Inheritance Tax reductions. The DGT rules that retirement prevents the personal and direct management of the business activity, which is a necessary requirement for the exemption.
Cuestión planteada Se solicita ampliación de la Consulta Vinculante V0965-18 sobre la compatibilidad de la jubilación, sin desarrollo de la actividad de forma personal y directa, con la exención en el Impuesto sobre el Patrimonio y la posibilidad de aplicar la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones en caso de fallecimiento.
Para la exención en el Impuesto sobre el Patrimonio, la actividad debe ejercerse de forma habitual, personal y directa por el sujeto pasivo. La percepción de una pensión de jubilación impide la llevanza personal y directa del negocio. Por tanto, al no cumplirse este requisito, no procede la exención patrimonial ni la reducción en el impuesto sucesorio.
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