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A taxpayer over 65 asks whether capital gain from company dissolution and liquidation can benefit from the reinvestment exemption. The DGT confirms this is possible if the Regulation's requirements are met.
Cuestión planteada Posible aplicación a la ganancia patrimonial obtenida como consecuencia de la disolución y liquidación de la sociedad en la que participa de la exención prevista en el artículo 38.3 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La disolución y liquidación de una sociedad genera una ganancia o pérdida patrimonial para los socios según la diferencia entre el valor de la cuota de liquidación o mercado de los bienes recibidos y el valor de adquisición de la participación. Esta ganancia puede excluirse de gravamen si el contribuyente es mayor de 65 años y destina el importe total obtenido a constituir una renta vitalicia asegurada en un plazo de seis meses. Para aplicar la exención, se deben cumplir las condiciones establecidas en el artículo 42 del Reglamento del Impuesto sobre la Renta de las Personas Físicas.
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