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A query was raised regarding the taxation following the redemption of a life annuity established under the reinvestment exemption. The DGT indicates that taxation is due on the capital gain that lost its exempt status, as well as on the income from movable capital resulting from the redemption.
Cuestión planteada Tributación por el rescate de la renta vitalicia.
La anticipación de los derechos de la renta vitalicia determina el sometimiento a gravamen de la ganancia patrimonial correspondiente. El contribuyente debe presentar una declaración complementaria del ejercicio de la transmisión original por la parte de la ganancia que perdió la exención. Además, el rescate genera un rendimiento del capital mobiliario calculado sumando el importe del rescate y las rentas satisfechas, y restando las primas pagadas y las cuantías que ya tributaron como rendimientos.
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