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A person over 65 years of age wishes to know whether they can exempt the gain obtained from the sale of a non-primary residence by allocating the proceeds to a life annuity. The DGT explains that this is possible provided that the net amount from the sale is allocated to said annuity and the requirements of the Personal Income Tax Regulations are met.
Question posed: Whether one may avail themselves of the exemption for the establishment of a life annuity.
To apply the exemption, the actual amount of the disposal must be allocated to the life annuity, subtracting the expenses and taxes inherent to the transfer paid by the taxpayer. Furthermore, it is necessary to comply with the requirements of Article 42 of the Personal Income Tax Regulations, such as establishing the annuity within a period of six months and ensuring the contract is with an insurance entity.
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