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A married couple over the age of 65 has enquired whether they can simultaneously apply the life annuity reinvestment exemption and the reduction coefficients for assets acquired prior to 1994. The Directorate General for Taxes (DGT) has ruled that both benefits are compatible and are applied individually to each spouse.
Cuestión planteada 1. Compatibilidad entre la aplicación de la exención por reinversión en rentas vitalicias y la aplicación de los coeficientes de reducción establecidos en la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas, a la ganancia patrimonial que se obtenga por la venta del inmueble.
La exención por reinversión en renta vitalicia se aplica primero a la ganancia patrimonial, y sobre la parte no exenta se aplican los coeficientes de reducción de la disposición transitoria novena. Para el límite de 400.000 euros de dicha reducción, se computará la parte del valor de transmisión proporcional a la ganancia no exenta. En bienes gananciales, cada cónyuge aplica la exención y los coeficientes de forma individual, con sus propios límites de 240.000 y 400.000 euros respectivamente.
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