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A 65-year-old taxpayer inquired about the amount required to reinvest in a life annuity to ensure the capital gains from a property sale are fully exempt. The Directorate General of Taxes (DGT) ruled that the exemption applies only proportionally to the amount reinvested, subject to a maximum cap of €240,000.
Cuestión planteada Cantidad que tendría que reinvertir para que la ganancia patrimonial esté totalmente exenta con los límites del artículo 38.3 de la LIRPF.
Los mayores de 65 años pueden excluir de gravamen las ganancias patrimoniales si destinan el importe de la transmisión a constituir una renta vitalicia. No obstante, la cantidad máxima que da derecho a la exención es de 240.000 euros. Si se reinvierte una cantidad inferior al total obtenido, solo se excluirá la parte proporcional de la ganancia que corresponda a lo reinvertido.
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