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A notary engaging in property rental asks whether retirement as a notary would breach the RIC maintenance period. The DGT confirms that maintaining rental activity avoids breach.
Cuestión planteada Si, en el momento de la jubilación como notario, existiesen viviendas respecto de las cuales no hubiese cumplido el plazo de mantenimiento para consolidar el beneficio de la RIC, ¿se consideraría incumplido el requisito o, por el contrario, no se consideraría incumplido, al mantener la actividad de arrendamiento de vivienda?
Para beneficiarse de la RIC, las inversiones deben vincularse a un centro de actividad desarrollado en Canarias. Si el contribuyente mantiene la actividad económica de arrendamiento de viviendas tras su jubilación como notario, no se produce el cese de actividad necesario para considerar incumplido el plazo de mantenimiento de las inversiones realizadas.
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