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A taxpayer over 65 asks how much to reinvest in a life annuity to fully exempt a 100,000 euro gain from the sale of a 500,000 euro property. The DGT responds that the exemption applies proportionally to the amount reinvested, with a maximum reinvestment cap of 240,000 euros.
Cuestión planteada Cantidad que tendría que reinvertir para que la ganancia patrimonial esté totalmente exenta con los límites del artículo 38.3 de la LIRPF.
Los mayores de 65 años pueden excluir de gravamen las ganancias patrimoniales si destinan el importe de la transmisión a constituir una renta vitalicia asegurada en un plazo de seis meses. No obstante, la cantidad máxima que puede dar derecho a esta exención es de 240.000 euros. Si el importe reinvertido es inferior al total obtenido, solo se excluirá la parte proporcional de la ganancia que corresponda a la cantidad reinvertida.
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