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A taxpayer over 65 asks whether the reinvestment exemption applies after selling shares in a society in 2014. The DGT states the exemption does not apply as the transfer occurred before the regulation came into force.
Cuestión planteada Al ser mayor de 65 años, pregunta si es posible aplicar a la ganancia patrimonial obtenida la exención recogida en el artículo 38.3 de la Ley 35/2006.
La exención por reinversión en rentas vitalicias para mayores de 65 años es operativa únicamente para transmisiones efectuadas a partir de la entrada en vigor de la Ley 26/2014, que es el 1 de enero de 2015. Dado que la transmisión de las participaciones se realizó en octubre de 2014, no concurre la circunstancia necesaria para aplicar dicha exención.
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