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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.
Question posed: Application of the tax regime for income received by administrators, managers, or employees who have ceased to perform their offices or functions.
The classification of carried interest as employment income provided for in DA 53a.1 LIRPF is not affected by the subsequent cessation of office: it is a consequence of the granting of rights during the period of activity. The 50% integration regime (DA 53a.3) may be applied when payment occurs after cessation, provided that the economic rights had been granted by reason of the exercise of the activity and at the time it was effectively exercised, and the other requirements of the provision are met. If the income does not genuinely correspond to successful management carried out during the period of activity, the anti-abuse provisions of articles 13 to 16 LGT may be applicable.
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