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V1570-25 ·3 September 2025 ·consulta-vinculante Medium impact
Tax

Capital gains from property transfer exempt if reinvested in lifetime income

A taxpayer over 65 enquires about the conditions for exempting reinvestment of property sale proceeds into a lifetime income. The DGT explains that the requirements set out in law and regulations, including time limits, amount thresholds, periodicity and reversal conditions, must be met.

In 6 key points

Lifecycle

2025-09-03PublishedPublished 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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