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V2466-15 ·5 August 2015 ·consulta-vinculante Medium impact
Tax

Gain from selling property exempt if net amount paid to a life annuity

A taxpayer over 65 years old asks what amount must be allocated to a life annuity to qualify for exemption on the sale of a non-primary residence. The DGT responds that the net amount from the sale, after deducting transmission-related costs and taxes, must be paid to the life annuity.

In 6 key points

Lifecycle

2015-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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