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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.
Cuestión planteada Si en el caso de que las prestaciones que se perciban del mencionado Plan se reinvirtieran en la constitución de una renta vitalicia asegurada, podría resultarle de aplicación la exención prevista en el artículo 38.3 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 38.3 de la LIRPF se aplica a ganancias patrimoniales por la transmisión de elementos patrimoniales. La contingencia de un plan de previsión que da lugar al cobro de prestaciones no supone una transmisión de elementos patrimoniales. Por tanto, no procede la exención por reinversión en renta vitalicia en este supuesto.
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