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A taxpayer over 65 inquired whether the exemption for reinvestment into a life annuity could apply to annuities including reversion mechanisms or certain periods, but without reinsurance formulas. The DGT clarified that the regulations allow for these mechanisms provided that all legal requirements are met.
Cuestión planteada Posibilidad de aplicar la exención de ganancias patrimoniales por reinversión en rentas vitalicias, prevista en el artículo 38.3 de la Ley 35/2006, si se constituye una renta vitalicia con mecanismos de reversión o periodos ciertos de prestación, o ambos conjuntamente, pero sin fórmulas de contraseguro.
La renta vitalicia asegurada puede incluir mecanismos de reversión, periodos ciertos de prestación o fórmulas de contraseguro. Si se incluyen estos mecanismos, deben cumplirse los requisitos específicos de la disposición adicional novena del Reglamento del IRPF. Para la exención, es necesario cumplir todas las condiciones recogidas en el artículo 38.3 de la Ley del IRPF y el artículo 42 de su Reglamento.
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