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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.
Cuestión planteada Aplicación del régimen tributario para los rendimientos percibidos por personas administradoras, gestoras o empleadas que han dejado de desempeñar sus cargos o funciones.
La calificación como rendimiento del trabajo del carried interest prevista en la DA 53ª.1 LIRPF no se ve afectada por el cese posterior en el cargo: es consecuencia del otorgamiento de los derechos durante el período de actividad. El régimen de integración al 50% (DA 53ª.3) puede aplicarse cuando el cobro sea posterior al cese, siempre que los derechos económicos se hubieran otorgado por razón del ejercicio de la actividad y en el momento en que se ejercía efectivamente, y se cumplan los demás requisitos de la disposición. Si los rendimientos no corresponden genuinamente a gestión exitosa realizada durante el período de actividad, las disposiciones anti-abuso de los artículos 13 a 16 LGT pueden resultar aplicables.
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