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V2238-24 ·15 October 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if funds are used for Treasury bills instead of a life annuity

A 74-year-old taxpayer inquired whether they could apply for the reinvestment exemption after selling a warehouse and allocating the proceeds to Treasury bills. The DGT ruled that the exemption requires the establishment of a life annuity through an insurance company.

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2024-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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