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The inquirer asks whether the cessation of their livestock farming activity or their death would necessitate the regularisation of free depreciation benefits. The DGT rules that the cessation of activity does trigger the obligation to regularise; however, death is not considered a breach, and contributing the activity to a company under a special regime allows for the subrogation of benefits.
Cuestión planteada Si el cese en la actividad implicaría la obligación de regularización por incumplimiento de los requisitos de incremento y mantenimiento de plantilla establecidos para la aplicación de la libertad de amortización, así como el fallecimiento.
El cese de la actividad económica conlleva la obligación de regularizar la libertad de amortización ingresando la cuota íntegra correspondiente más intereses de demora. No obstante, el fallecimiento de una persona física no se considera incumplimiento de los requisitos de mantenimiento de plantilla. Asimismo, si se realiza una aportación no dineraria de la actividad a una sociedad bajo el régimen especial, la entidad adquirente asume el cumplimiento de los requisitos para continuar aplicando el beneficio.
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