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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 existencias genera rendimientos de la actividad económica integrados en la base imponible general. La transmisión de elementos del inmovilizado (material o intangible) genera una ganancia o pérdida patrimonial, calculada por la diferencia entre el valor de transmisión y el valor contable. Esta última ganancia patrimonial podrá excluirse de gravamen si el contribuyente es mayor de 65 años y destina el importe a constituir una renta vitalicia asegurada en los plazos y condiciones del Reglamento del Impuesto.
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