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A taxpayer over 65 inquired whether they could apply the reinvestment exemption for life annuities if the proceeds from the sale of their shares are collected in several instalments over four years. The DGT ruled that the six-month period to establish the annuity begins from the date of the transfer, regardless of whether the payment is deferred.
Cuestión planteada Posibilidad de aplicar a la ganancia patrimonial la exención por reinversión en rentas vitalicias, prevista en el artículo 38.3 de la Ley 35/2006, al percibirse parte del importe de la enajenación en un período superior a seis meses.
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 de seis meses se mantiene independientemente de las condiciones de cobro pactadas.
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