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A taxpayer over the age of 65 has enquired whether they can apply for the exemption for reinvestment in life annuities following the sale of a property. The Directorate General for Taxes (DGT) clarifies that this is possible provided all legal and regulatory requirements are met.
Cuestión planteada Posibilidad de aplicar a la ganacia patrimonial correspondiente a dicho importe la exención por reinversión en rentas vitalicias, prevista en el art 38.3 de la Ley 35/2006
Los mayores de 65 años pueden excluir de gravamen las ganancias patrimoniales por la transmisión de elementos patrimoniales si destinan el importe total obtenido a constituir una renta vitalicia asegurada en un plazo de seis meses. El importe máximo para esta exención es de 240.000 euros. Es posible constituir varias rentas vitalicias para aplicar la exención. Si se anticipan los derechos económicos de la renta, la ganancia patrimonial volverá a tributar.
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