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A taxpayer over 65 enquired whether they could apply the exemption for reinvestment in a life annuity using the final instalment of a deferred payment from the sale of shares. The DGT ruled that the six-month period to establish the life annuity begins from the date of the asset transfer, not from the date of receipt of payment.
Cuestión planteada Si el importe de este último plazo lo reinvierte en una renta vitalicia, posibilidad de aplicar a la ganancia patrimonial correspondiente a dicho importe la exención por reinversión en rentas vitalicias, prevista en el artículo 38.3 de la Ley 35/2006.
La renta vitalicia debe constituirse en el plazo de seis meses desde la fecha de transmisión del elemento patrimonial. Este plazo solo se amplía para el importe de la retención si la ganancia está sometida a la misma. No existe una especialidad para cobros aplazados, por lo que la exención no es aplicable si la reinversión se realiza tras seis meses de la transmisión.
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