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Contributors over 65 ask whether capital gains from rural property sales can be excluded from income tax if the proceeds are used to establish a life annuity. The DGT states that the exemption rule came into force in 2015 and thus does not apply to sales made in 2014.
Cuestión planteada Si se podrá excluir de gravamen en el IRPF la ganancia patrimonial obtenida en el caso de que los importes recibidos se destinen en el plazo de seis a constituir una renta vitalicia asegurada
La exención por destinar el importe de la transmisión a una renta vitalicia asegurada requiere que la operación se produzca bajo la vigencia del artículo 38.3 de la Ley del IRPF. Dado que dicha norma entró en vigor el 1 de enero de 2015 y la transmisión de las fincas ocurrió en 2014, no procede la exclusión de gravamen. El hecho de optar por la imputación temporal de la ganancia a medida que los cobros sean exigibles no permite aplicar una norma con vigencia posterior a la transmisión.
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