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A lawyer over 65 asks whether his professional pension benefits may be exempt if reinvested in a life annuity. The DGT responds that the exemption does not apply because the pension plan's contingency does not constitute a transfer of patrimonial elements.
Question posed: Whether, in the event that the benefits received from the aforementioned Plan were reinvested in the establishment of an insured life annuity, the exemption provided for in Article 38.3 of the Personal Income Tax Law could be applicable.
The exemption under Article 38.3 of the Personal Income Tax Law applies to capital gains arising from the transfer of assets. The receipt of benefits for the contingency covered in a pension plan does not constitute a transfer of assets. Therefore, the exemption for reinvestment in a life annuity is not applicable in this case.
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