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A contributor over 65 years asks whether the reinvestment exemption applies to the capital gain from selling a pharmacy office. The DGT explains that the capital gain is calculated on the fixed asset and the exemption is applicable if regulatory 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 o pérdidas patrimoniales por el inmovilizado. La ganancia patrimonial se determina por la diferencia entre el importe real de enajenación y el valor contable del elemento transmitido. Los mayores de 65 años pueden excluir de gravamen estas ganancias si destinan el importe a constituir una renta vitalicia asegurada en seis meses, con un límite de 240.000 euros y cumpliendo los requisitos del Reglamento del Impuesto.
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