{"id":844,"date":"2026-03-05T07:40:55","date_gmt":"2026-03-05T07:40:55","guid":{"rendered":"https:\/\/www.alfonsea.com\/?p=844"},"modified":"2026-03-09T11:37:32","modified_gmt":"2026-03-09T11:37:32","slug":"jubilacion-y-empresa-familiar","status":"publish","type":"post","link":"https:\/\/www.alfonsea.com\/es\/jubilacion-y-empresa-familiar\/","title":{"rendered":"Jubilaci\u00f3n y empresa familiar"},"content":{"rendered":"<p>Recordemos que, uno de los requisitos -necesario pero no suficiente- para la\u00a0exenci\u00f3n\u00a0en el Impuesto de Patrimonio y la\u00a0reducci\u00f3n\u00a0en el Impuesto de Sucesiones de las actividades de arrendamiento de inmuebles es contar, para el desarrollo de esta actividad, con una persona contratada a tiempo completo.<\/p>\n<p>Asimismo, se requiere que el titular de la explotaci\u00f3n ejerza la actividad de forma habitual, personal y directa.<\/p>\n<p>Pero, \u00bfqu\u00e9 ocurre si el titular pasa a percibir la\u00a0pensi\u00f3n de jubilaci\u00f3n? \u00bfEs suficiente disponer de personal contratado para defender la continuidad de la exenci\u00f3n<\/p>\n<p>La Tesorer\u00eda General de la Seguridad social, opina que la situaci\u00f3n de\u00a0jubilaci\u00f3n, aunque no sea incompatible con la realizaci\u00f3n de la actividad, imposibilita que se realice de forma personal y directa. En base a ello, Hacienda entiende que, con la\u00a0jubilaci\u00f3n\u00a0se pierde la exenci\u00f3n en el Impuesto del Patrimonio y la bonificaci\u00f3n en el ISD.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recordemos que, uno de los requisitos -necesario pero no suficiente- para la\u00a0exenci\u00f3n\u00a0en el Impuesto de Patrimonio y la\u00a0reducci\u00f3n\u00a0en el Impuesto de Sucesiones de las actividades de arrendamiento de inmuebles es contar, para el desarrollo de esta actividad, con una persona contratada a tiempo completo. Asimismo, se requiere que el titular de la explotaci\u00f3n ejerza la [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":845,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Jubilaci\u00f3n y empresa familiar<\/title>\n<meta name=\"description\" content=\"Recordemos que, uno de los requisitos -necesario pero no suficiente- para la\u00a0exenci\u00f3n\u00a0en el Impuesto de Patrimonio y la\u00a0reducci\u00f3n\u00a0en el Impuesto de\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.alfonsea.com\/es\/jubilacion-y-empresa-familiar\/\" \/>\n<meta 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