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A taxpayer over 65 asks whether they can exempt the gain from the sale of company assets by setting up a life annuity. The DGT rules that the exemption does not apply because the assets are owned by the company rather than the taxpayer.
Cuestión planteada Posibilidad de destinar parte del dinero de la venta en la constitución de una renta vitalicia y dejar exenta la ganancia patrimonial generada.
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