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An entity inquired whether a life annuity product, consisting of a fixed monthly amount plus annual profit sharing, qualified for the reinvestment exemption. The DGT ruled that such a product is not eligible for this exemption.
Cuestión planteada Si este producto cumple los requisitos establecidos en el apartado 3 del artículo 42 del Reglamento del Impuesto sobre la Renta de las Personas Físicas y, por tanto, sería adecuado a efectos de poder aplicar la exención por reinversión en rentas vitalicias.
Para aplicar la exención, el contribuyente solo puede percibir una renta vitalicia y su importe anual no puede decrecer más de un cinco por ciento. Si la participación en beneficios se considera algo distinto a la renta, se estarían percibiendo cantidades ajenas a la renta vitalicia. Si la participación se incluye en la anualidad, se incumpliría el requisito de que el importe anual no decrezca más de un cinco por ciento respecto al año anterior.
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