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The consultant asks about the conditions for applying the exemption for reinvestment in life annuities for those over 65. The DGT explains that the requirements include time limits, amount thresholds and contract conditions as set by law and regulation.
Taxpayers over 65 may benefit from an exemption on capital gains from property transfers if the proceeds are reinvested in life annuities, subject to specific legal and contractual conditions.
The tax team reviews your specific situation.
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