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A taxpayer over 65 inquired whether they could exclude a capital gain from taxation by reinvesting it into a life annuity. The Directorate General for Taxes (DGT) ruled that, as the annuity in question is immediate but temporary with a maximum duration of 10 years, it does not meet the requirements for the tax exemption.
Question posed: Possibility of applying the tax exclusion for reinvestment regulated in Article 38.3 of the Personal Income Tax Law.
To apply the tax exclusion, the life annuity must be established within a period of six months and comply with the conditions of the RIRPF. The exemption is not permitted if the annuity has a limited duration, such as in the case of a temporary annuity with a maximum duration of 10 years. Non-compliance with the conditions or the anticipation of economic rights entails the taxation of the gain.
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