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A person over 65 inquires about the exemption for reinvesting proceeds from the sale of real estate into a life annuity. The DGT explains the requirements for the exemption and how the redemption of said annuity would be taxed.
Question posed: Possibility of applying the exemption for reinvestment in life annuities provided for in the Personal Income Tax Law. Taxation in the event of the redemption of the life annuity.
For the exemption, the annuity must be established within six months, have an annual or shorter periodicity, and the maximum amount reinvested is 240,000 euros. If reversion mechanisms, certain periods, or counter-insurance exist, the limits of the Regulation must be respected. In the event of redemption, a return on movable capital must be declared, calculated by adding the redemption amount and the annuities received, and subtracting the premiums and amounts already taxed. Furthermore, the advancement of economic rights entails the taxation of the non-exempt capital gain.
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