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A permanently disabled taxpayer asks whether they can claim the reinvestment exemption after selling their pharmacy. The DGT explains that patrimonial gain is split into income from activity (stock) and patrimonial gains (fixed assets), and the exemption only applies if the transfer occurs when the taxpayer is at least 65 years old.
Question posed: Possibility of applying the exemption set forth in article 38.3 of Law 35/2006 to the capital gain obtained.
The exemption of capital gains through reinvestment in life annuities is applicable if the conditions of article 42 of the Tax Regulation are met. It is an indispensable requirement that the transfer of the asset be carried out once the taxpayer has reached the age of 65. The amount allocated to the life annuity may not exceed 240,000 euros.
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