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A 70-year-old taxpayer inquires whether they can apply for the reinvestment exemption in life annuities following the sale of some land. The DGT explains the requirements set out in the Personal Income Tax Law and the Regulations to access this benefit.
Cuestión planteada 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
Los mayores de 65 años pueden excluir de gravamen las ganancias patrimoniales por transmisión de elementos patrimoniales si destinan el importe total a constituir una renta vitalicia asegurada en seis meses. El límite máximo de reinversión es de 240.000 euros. Si el contrato se suscribe a partir del 1 de abril de 2019, deben cumplirse los requisitos de la disposición adicional novena del Reglamento sobre mecanismos de reversión, periodos ciertos o fórmulas de contraseguro.
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