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A taxpayer over the age of 65 has enquired about the possibility of applying the exemption for reinvesting capital gains from a property sale into a life annuity. The DGT explains the requirements set out in the Personal Income Tax Law and its Regulations for such an exemption to be valid.
Cuestión planteada Posibilidad de aplicar a la ganancia patrimonial la exención por reinversión parcial en rentas vitalicias, prevista en el art.38 de la Ley 35/2006. Requisitos que debe cumplir la renta vitalicia para la aplicación de la exención.
Para aplicar la exención, el importe obtenido debe destinarse en seis meses a una renta vitalicia asegurada, con un límite de 240.000 euros. El contrato debe suscribirse con una entidad aseguradora, tener una periodicidad anual o inferior y las rentas no pueden decrecer más de un 5% anual. Si existen mecanismos de reversión, periodos ciertos o fórmulas de contraseguro, deben respetarse los límites específicos del Reglamento del IRPF.
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