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A query was raised regarding whether the exemption for assets necessary for business activities is compatible with active retirement. The Directorate-General for Taxes (DGT) ruled that receiving a retirement pension does not prevent the application of the exemption, provided the requirements for economic activity are met.
Cuestión planteada Compatibilidad de la exención regulada en el artículo 4.Ocho.Uno de la Ley del Impuesto sobre el Patrimonio relativa a los bienes y derechos de las personas físicas necesarios para el desarrollo de su actividad empresarial si el consultante se acoge a la jubilación activa regulada en la Ley 6/2017.
La percepción de una pensión de jubilación es ajena a la normativa tributaria y no es obstáculo para el beneficio si se cumplen los requisitos legales. Si la actividad de arrendamiento es económica según la Ley del IRPF, se ejerce de forma habitual, personal y directa, y es la principal fuente de renta, los inmuebles afectados estarán exentos. Esto es aplicable incluso en situación de jubilación activa.
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