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A taxpayer over 65 years old asks what amount must be allocated to a life annuity to qualify for exemption on the sale of a non-primary residence. The DGT responds that the net amount from the sale, after deducting transmission-related costs and taxes, must be paid to the life annuity.
Cuestión planteada Importe que debe destinar a la constitución de una renta vitalicia asegurada para que le resulte de aplicación la exención prevista en el artículo 38.3 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención del artículo 38.3 de la LIRPF, el contribuyente mayor de 65 años debe destinar a la constitución de una renta vitalicia asegurada el importe real de la enajenación, minorado por los gastos y tributos inherentes a la transmisión que haya satisfecho. La cantidad máxima que puede destinarse a este fin es de 240.000 euros. Si se reinvierte una cantidad inferior al total percibido, solo se excluirá la parte proporcional de la ganancia correspondiente a la cantidad reinvertida.
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