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A query was raised regarding whether a deceased person could benefit from the life annuity reinvestment exemption following the sale of a property. The Directorate General of Taxes (DGT) ruled that this is not possible, as the deceased individual is unable to enter into the contract or act as a beneficiary.
Cuestión planteada Posibilidad de aplicar a la ganancia patrimonial que corresponde a la madre la exención por reinversión en rentas vitalicias, prevista en el artículo 38.3 de la Ley 35/2006.
Para aplicar la exención del artículo 38.3 de la Ley 35/2006, el contrato de renta vitalicia debe ser suscrito por el contribuyente que transmite el elemento patrimonial, quien debe ser también el beneficiario. Si el transmitente fallece antes de la constitución de la renta, no puede cumplir con este requisito de suscripción y beneficiario.
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