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V1645-15 ·27 May 2015 ·consulta-vinculante Medium impact
Tax

Exemption for reinvestment in life annuity not applicable to pension benefits

A lawyer over 65 asks whether his professional pension benefits may be exempt if reinvested in a life annuity. The DGT responds that the exemption does not apply because the pension plan's contingency does not constitute a transfer of patrimonial elements.

In 6 key points

Lifecycle

2015-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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