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A taxpayer over the age of 65 has requested clarification on the requirements for applying the exemption for reinvestment in life annuities following the sale of a property. The DGT details the conditions regarding timeframes, maximum amounts, and contract characteristics necessary to qualify for the exemption.
Cuestión planteada Requisitos para aplicar a la ganancia patrimonial correspondiente la exención por reinversión en rentas vitalicias, prevista en el artículo 38.3 de la Ley 35/2006.
Los mayores de 65 años pueden excluir las ganancias patrimoniales si destinan el importe obtenido a una renta vitalicia asegurada en un plazo de seis meses. La cantidad máxima reinvertible es de 240.000 euros y el contrato debe cumplir requisitos de periodicidad, comunicación a la aseguradora y límites en mecanismos de reversión o periodos ciertos. El incumplimiento de estas condiciones o la anticipación de los derechos económicos conlleva el sometimiento a gravamen de la ganancia.
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