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The consultant asks about the conditions for applying the exemption for reinvestment in life annuities for those over 65. The DGT explains that the requirements include time limits, amount thresholds and contract conditions as set by law and regulation.
Question posed: Possibility of applying the exemption for reinvestment in life annuities.
Capital gains from the transfer of assets by individuals over 65 years of age may be excluded from taxation if the total amount is allocated, within six months, to the establishment of an insured life annuity. The maximum amount for this exemption is 240,000 euros. The contract must be entered into with an insurance entity, have an annual or shorter periodicity, and the amount of the annuities may not decrease by more than 5% per year. If reversion mechanisms, certain periods, or counter-insurance formulas exist, the specific limits of the Personal Income Tax Regulations must be respected.
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