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V0154-26 ·27 January 2026 ·consulta-vinculante Medium impact
FISCAL

Gains from selling assets may be exempt if reinvested in a lifetime income stream

An 85-year-old taxpayer asks about the conditions for exempting proceeds from property sale reinvested in a lifetime income. The DGT explains that the six-month period, amount limits, and periodicity and contractual conditions set out in law and regulations must be met.

In 6 key points

Lifecycle

2026-01-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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