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V1544-25 ·27 August 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption in life annuities requires age of 65 or over

A person under 65 asks whether they can benefit from the reinvestment exemption after selling a property other than their primary residence. The DGT responds that being 65 years or older is an essential requirement to access this benefit.

In 6 key points

How it affects those involved

The exemption for reinvestment in life annuities is only available to individuals aged 65 or over, limiting eligibility to older contributors.

Lifecycle

2025-08-27PublishedPublished 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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