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A taxpayer over 65 inquired whether they could apply the life annuity reinvestment exemption by allocating the first three annual payments from a deferred sale to this purpose. The DGT ruled that the six-month period to establish the annuity begins from the date of the transfer, without allowing for exceptions due to deferred payments.
Cuestión planteada 1. Si las tres primeras anualidades las destina a constituir una renta vitalicia en el plazo de los seis meses posteriores a recibir cada pago, posibilidad de aplicar a la ganancia patrimonial correspondiente 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 la transmisión del elemento patrimonial. Este plazo es independiente de las condiciones de cobro pactadas, ya que la normativa no prevé una especialidad para cobros aplazados. Solo se amplía el plazo para el importe de la retención si la ganancia está sometida a la misma.
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