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The taxpayer asks whether the exemption for reinvestment in a life annuity can be applied in subsequent years after having used it in 2022. The Directorate General for Taxes (DGT) responds that the €240,000 limit is global and does not prevent applying the exemption to multiple capital gains, provided that this total amount is not exceeded.
Cuestión planteada El consultante plantea la posibilidad de aplicar nuevamente para años sucesivos la exención prevista en el art.38 de la LIRPF por la transmisión de otros elementos patrimoniales.
El límite de 240.000 euros es un límite global aplicable al conjunto de rentas vitalicias constituidas para la exención. No existe limitación en el número de ganancias patrimoniales a las que se puede aplicar la exención, siempre que se cumplan los requisitos legales. Si se superase el límite de 240.000 euros considerando reinversiones anteriores, solo se considerará reinvertida la diferencia hasta alcanzar dicho tope.
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