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A taxpayer over the age of 65 has enquired about applying the reinvestment exemption for life annuities following the sale of shares. The DGT clarifies that to avoid taxation on capital gains, the deadlines, amounts, and conditions set out in the Personal Income Tax Regulations must be satisfied.
Cuestión planteada Aplicación a la ganancia patrimonial obtenida la exención por reinversión en rentas vitalicias, prevista en el artículo 38.3 de la Ley 35/2006.
Para excluir la ganancia patrimonial de la transmisión de elementos por mayores de 65 años, el importe obtenido debe destinarse en seis meses a constituir una renta vitalicia asegurada. La cantidad máxima reinvertible es de 240.000 euros y el contrato debe suscribirse con una entidad aseguradora. El incumplimiento de las condiciones o la anticipación de los derechos económicos de la renta obligará al sometimiento a gravamen de la ganancia.
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