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A person over 65 enquires whether exemption for reinvestment into a life annuity is available after selling property. The DGT confirms this is possible provided the conditions of Article 42 of the IRPF Regulation are met.
Question posed: Possibility of applying the exemption set forth in Article 38.3 of Law 35/2006 to the capital gain obtained.
Taxpayers over 65 years of age may exclude from taxation capital gains from a transfer if the amount obtained is used, within six months, to establish an insured life annuity in their favor. The maximum amount for this exemption is 240,000 euros. The contract must be entered into with an insurance entity and the annuity must have a periodicity equal to or less than one year. Non-compliance with these conditions or the early surrender of economic rights entails the taxation of the gain.
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