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V1979-17 ·21 July 2017 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption in vital income requires age of 65+

A permanently disabled taxpayer asks whether they can claim the reinvestment exemption after selling their pharmacy. The DGT explains that patrimonial gain is split into income from activity (stock) and patrimonial gains (fixed assets), and the exemption only applies if the transfer occurs when the taxpayer is at least 65 years old.

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Lifecycle

2017-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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