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A taxpayer asked whether reinvestment exemption could apply after selling property and taking out a death benefit insurance policy. The DGT replied that it is not possible if the contract does not meet legal requirements and does not serve the purpose of converting savings into a life annuity.
Cuestión planteada Posibilidad de aplicar a las ganancias patrimoniales obtenidas la exención por reinversión en rentas vitalicias prevista en el Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 38.3 de la LIRPF, la renta vitalicia debe cumplir los requisitos del artículo 42 del RIRPF y la disposición adicional novena del mismo. Si el contrato establece un capital de fallecimiento que supera la prima única y reduce excesivamente la renta, no se considera una renta vitalicia en el sentido de la norma. La finalidad de la exención es incentivar la transformación del ahorro en una renta vitalicia para mayores de 65 años.
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