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Contributors over 65 ask whether the exemption for reinvestment in vitality income can be applied after selling a pharmacy office. The DGT clarifies that the sale generates income from economic activity from stock and patrimonial gains from the fixed asset, the latter potentially qualifying for the exemption if legal requirements are met.
Cuestión planteada Posibilidad de aplicar a la ganancia patrimonial obtenida la exención recogida en el artículo 38.3 de la Ley 35/2006.
La transmisión de una oficina de farmacia genera rendimientos de actividad económica por las existencias y ganancias patrimoniales por el inmovilizado. La ganancia patrimonial del inmovilizado podrá excluirse de gravamen si el importe obtenido se destina, en seis meses, a constituir una renta vitalicia asegurada a favor del contribuyente mayor de 65 años. Para ello, deben cumplirse las condiciones de periodicidad, importe máximo de 240.000 euros y comunicación a la aseguradora establecidas en el Reglamento del Impuesto.
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