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A taxpayer over 65 asks whether they can apply the life annuity reinvestment exemption using proceeds from a sale collected in instalments after six months. The DGT rules that the six-month period to establish the life annuity begins from the transfer of the asset, not from the date of collection.
Cuestión planteada Si al cobrar el importe de estos dos plazos lo reinvierte en una renta vitalicia, 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.
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 la exención no es aplicable si la reinversión se realiza tras seis meses de la transmisión.
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