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A taxpayer over the age of 65 enquired whether they could apply the life annuity reinvestment exemption after having used this benefit in a previous tax year. The Directorate General of Taxes (DGT) ruled that the €240,000 limit is global and does not prevent the exemption from being applied to different asset transfers.
Cuestión planteada Posibilidad de aplicar a la ganancia patrimonial obtenida, la exención por reinversión en rentas vitalicias prevista en el art.38 de la Ley 35/2006.
El límite de 240.000 euros se aplica al conjunto de rentas vitalicias constituidas por el contribuyente para aplicar esta exención. Se trata de un límite global, aplicable independientemente del ejercicio en que se constituya la renta. No existe limitación en el número de ganancias patrimoniales a las que aplicar la exención, siempre que se cumplan los requisitos legales.
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