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A taxpayer over 65 has enquired whether they can apply for the exemption for reinvestment in life annuities following the sale of a property for 140,000 euros. The Directorate General of Taxes (DGT) clarifies that the exemption is available provided the conditions set out in the Personal Income Tax Regulations are satisfied.
Cuestión planteada Posibilidad de aplicar a la ganancia patrimonial correspondiente a dicho importe la exención por reinversión en rentas vitalicias, prevista en el art 38.3 de la Ley 35/2006.
Las ganancias patrimoniales por la transmisión de elementos patrimoniales por mayores de 65 años pueden excluirse de gravamen si el importe total obtenido se destina a constituir una renta vitalicia asegurada en un plazo de seis meses. El importe máximo para esta exención es de 240.000 euros. Es posible constituir varias rentas vitalicias con el importe obtenido. La anticipación de los derechos económicos de la renta constituida conlleva el sometimiento a gravamen de la ganancia patrimonial correspondiente.
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