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A taxpayer inquired whether they could convert a Swiss retirement pension lump sum into a life annuity to avoid taxation on the full amount. The Directorate General for Taxes (DGT) ruled that the exemption cannot be applied because such capital does not constitute a capital gain arising from the transfer of assets.
Cuestión planteada Si puede transformar el capital procedente de Suiza en una renta vitalicia mensual en España a través de una compañía de seguros y, así, tributar por la renta mensual que le correspondiera en vez de tributar por el capital en el año en que lo percibiera.
La exención del artículo 38 de la LIRPF se aplica exclusivamente a las ganancias patrimoniales derivadas de la transmisión de elementos patrimoniales por mayores de 65 años. El capital recibido por concepto de prestación complementaria de jubilación no tiene la calificación de ganancia patrimonial por transmisión de elementos patrimoniales. Por tanto, no resulta aplicable la exención para constituir una renta vitalicia con dicho importe.
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