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A sole shareholder of a company in liquidation has enquired whether the exemption for setting up a life annuity can be applied to the resulting capital gain. The Directorate General for Taxes (DGT) has ruled that the exemption may be applied proportionally to the amount of assets reinvested.
Cuestión planteada Posibilidad de aplicar, a la ganancia patrimonial obtenida como consecuencia de la disolución y liquidación de la sociedad en la que participa, la exención prevista en el artículo 38.3 de la Ley 35/2006.
La disolución de una sociedad genera una ganancia o pérdida patrimonial por la diferencia entre el valor de los bienes recibidos y el valor de adquisición de la participación. Si el contribuyente es mayor de 65 años y destina parte de los bienes recibidos a constituir una renta vitalicia, podrá excluir de gravamen la parte proporcional de la ganancia patrimonial correspondiente a la cantidad invertida, siempre que se cumplan los requisitos reglamentarios.
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