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A taxpayer over 65 seeks clarification on applying the exemption for reinvestment in a life annuity when only a portion of the proceeds from a property sale is reinvested, and how the reduction coefficients from the ninth transitional provision apply. The Directorate General for Taxes (DGT) clarifies that the exemption will be proportional to the amount reinvested and that the reduction coefficients will be applied to the non-exempt capital gain.
Question posed: Application of the exemption established for investment in insured life annuities and application of the aforementioned reduction coefficients to the capital gain obtained from the sale of the real estate property.
Si se reinvierte un importe inferior al total obtenido por la transmisión, solo se excluirá de tributación la parte proporcional de la ganancia patrimonial que corresponda a la cantidad reinvertida. Los coeficientes de reducción de la disposición transitoria novena se aplican sobre la ganancia patrimonial sujeta y no exenta. Para el límite de 400.000 euros de dicha disposición, el valor de transmisión a computar será la parte proporcional que corresponda a la ganancia patrimonial no exenta.
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