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A taxpayer over the age of 65 inquires about when the six-month period to reinvest expropriation proceeds into a life annuity commences. The Directorate General of Taxes (DGT) clarifies that the period begins on the day the judicial ruling determining the compensation amount becomes final.
Cuestión planteada Cómputo del plazo de seis meses para reinvertir su importe en una renta vitalicia y poder aplicar a la ganancia patrimonial obtenida la exención prevista en el artículo 38.3 de la Ley 35/2006.
La transmisión por expropiación forzosa genera una ganancia patrimonial que debe imputarse al periodo impositivo en que la sentencia que cuantifica el justiprecio adquiere firmeza. Por tanto, el plazo de seis meses para constituir la renta vitalicia y aplicar la exención del artículo 38.3 de la LIRPF se computa desde la fecha en que dicha sentencia adquiere firmeza, momento en que se entiende producida la transmisión.
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