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A taxpayer over 65 asks whether, to qualify for the life annuity exemption, they must reinvest the entire proceeds from the sale of their home or only the portion generating a capital gain. The DGT rules that, as full ownership and usufruct are independent elements, only the amount obtained from the element generating the capital gain must be reinvested.
Cuestión planteada Importe que debe destinar a constituir una renta vitalicia para poder beneficiarse de la exclusión de gravamen, en su totalidad, de la ganancia patrimonial generada en la transmisión de la vivienda: el importe total obtenido en la venta que proporcionalmente se corresponde con la parte sobre la que ostentaba el pleno dominio o si también el obtenido por la venta del usufructo.
El pleno dominio y el usufructo son elementos patrimoniales independientes que generan ganancias o pérdidas por separado. Si la transmisión de uno genera ganancia y la del otro pérdida, para aplicar la exención solo se debe destinar a la renta vitalicia el importe obtenido por el elemento que genera la ganancia, tras deducir los gastos y tributos de la transmisión.
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