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A 93-year-old taxpayer inquired whether they could apply for the life annuity reinvestment exemption after selling a non-primary residence via a deposit or with a non-insurance entity. The Directorate General of Taxes (DGT) ruled that regulations require the life annuity to be an insurance product contracted with an insurance company.
Cuestión planteada A efectos de aplicar la exención por reinversión en rentas vitalicias, prevista en el artículo 38.3 de la Ley 35/2006, posibilidad de contratar una renta vitalicia con una entidad que no sea compañía de seguros o de realizar otro tipo de depósito generador de rentas.
Para aplicar la exención prevista en el artículo 38.3 de la Ley 35/2006, el importe obtenido por la transmisión debe destinarse a constituir una renta vitalicia asegurada. Según el artículo 42 del Reglamento del IRPF, el contrato de renta vitalicia debe suscribirse entre el contribuyente, que será el beneficiario, y una entidad aseguradora.
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