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MEDIUM
FISCAL

Capital gains from property transfer exempt if reinvested in lifetime income

V1570-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1570-25
Published
3 Sept 2025

Summary

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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