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A taxpayer over 65 asks whether they can apply the life annuity reinvestment exemption to capital gains from a sale with deferred payments. The DGT rules that the annuity must be established within six months of the transfer, without granting any special consideration for deferred payments.
Cuestión planteada Si la ganancia patrimonial que proporcionalmente corresponde a los cobros aplazados puede acogerse a 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 si la ganancia está sometida a retención y se destina el importe de la misma a la renta. No existe una especialidad normativa para los casos de cobros aplazados.
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