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A taxpayer over 65 has enquired whether the exemption for reinvestment into life annuities can be applied after selling a property that is not their primary residence. The Directorate General of Taxes (DGT) indicates that this is possible, provided the sale proceeds are used to establish a life annuity and all regulatory requirements are met.
Cuestión planteada Posibilidad de aplicar la exención por reinversión en rentas vitalicias, prevista en el artículo 38.3 de la Ley 35/2006.
Las ganancias patrimoniales por la transmisión de elementos patrimoniales por mayores de 65 años pueden excluirse de gravamen si el importe total obtenido se destina, en un plazo de seis meses, a constituir una renta vitalicia asegurada a su favor. Para ello, se deben cumplir los requisitos del artículo 42 del Reglamento del IRPF. Si el importe reinvertido es inferior al total percibido, solo se excluirá la parte proporcional de la ganancia.
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