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A taxpayer over 65 who utilised the exemption for reinvestment in life annuities has enquired whether, upon partially redeeming the annuity, they must file a supplementary tax return for only the redeemed portion or for the total amount. The Directorate General for Taxes (DGT) has ruled that a partial redemption triggers taxation on the entirety of the gain that was initially exempt.
Cuestión planteada Si la declaración complementaria del Impuesto sobre la Renta de las Personas Físicas correspondiente al ejercicio 2016 debe hacerse sólo respecto al rescate parcial o por la totalidad de la reinversión.
El rescate parcial de los derechos económicos de la renta vitalicia constituida determina el sometimiento a gravamen de la totalidad de la ganancia patrimonial que en principio resultó exenta por la reinversión. El contribuyente debe imputar dicha ganancia al año de su obtención mediante autoliquidación complementaria con intereses de demora.
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