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A taxpayer inquired whether the exemption for reinvestment in a life annuity could be applied when receiving a second instalment from the sale of business assets. The Directorate General for Taxes (DGT) ruled that the six-month period to establish the annuity begins from the date of the transfer, not from the date of payment.
Cuestión planteada Si al cobrar el segundo plazo en noviembre de 2017, una parte lo reinvierte en una renta vitalicia en diciembre de 2017, posibilidad de aplicar a la ganancia patrimonial correspondiente a dicho importe 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, la renta vitalicia debe constituirse en el plazo de seis meses desde la fecha de transmisión del elemento patrimonial. Este plazo solo se amplía para el importe de la retención si la ganancia está sometida a la misma. No existe una especialidad para cobros aplazados, por lo que el plazo cuenta desde la transmisión independientemente de las condiciones de cobro pactadas.
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