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The taxpayer asks whether the exemption for reinvestment in life annuities can apply to other capital gains from property transfers if the funds are not used for the annuity. The DGT rules that the exemption is only possible if the legal requirements for reinvestment in a life annuity are strictly met.
Cuestión planteada Si la exención por reinversión en rentas vitalicias prevista en el art.38 de la Ley 35/2006 es posible su aplicación sobre otras ganancias patrimoniales que se hayan puesto de manifiesto por la transmisión de inmuebles cuando los importes obtenidos no se hubiesen destinado a constituir rentas vitalicias.
Para aplicar la exención, el importe total obtenido por la transmisión debe destinarse en seis meses a constituir una renta vitalicia asegurada a favor de un contribuyente mayor de 65 años. El importe máximo para esta exención es de 240.000 euros. Si no se cumplen los requisitos del artículo 38.3 de la Ley 35/2006 o del Reglamento, las ganancias patrimoniales estarán sujetas a tributación según las normas generales.
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