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A taxpayer inquired whether the exemption for reinvesting capital gains from real estate into a life annuity applies if the annuity is established before a notary. The Directorate General for Taxes (DGT) ruled that the exemption is not applicable because the annuity must be contracted with an insurance company.
Cuestión planteada Si constituye la renta vitalicia con el consultante ante notario, posibilidad de aplicar la exención por reinversión en rentas vitalicias, prevista en el artículo 38.3 de la Ley 35/2006.
Para aplicar la exención del artículo 38.3 de la Ley 35/2006, el contrato de renta vitalicia debe suscribirse entre el contribuyente, que será el beneficiario, y una entidad aseguradora. Al no cumplirse este requisito de contratación con una aseguradora, no resulta aplicable la exención.
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