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A pharmaceutical professional over 65 years of age inquires about the exemption for reinvestment in a life annuity following the sale of her business. The DGT clarifies that the gain from goodwill belongs solely to her and that the exemption shall be proportional if the amount reinvested is less than the amount obtained.
Question posed: Whether the entire amount obtained corresponding to the goodwill must be reinvested or only a part, in order to apply the entirety of the exemption established for reinvestment in an assured life annuity, and whether the capital gain corresponding to the goodwill can be attributed to both spouses, for the purposes of the possible application of the aforementioned exemption to both, in the event that both reinvest the amount obtained corresponding to each in a life annuity.
The capital gain from the sale of goodwill is attributed entirely to the holder of the economic activity. As there is a limit of 240,000 euros for the exemption, if the amount reinvested in the life annuity is less than the total obtained from the sale of goodwill, only the proportional part of the gain corresponding to the amount actually reinvested shall be excluded from taxation. The amount obtained from the sale of inventory does not count for this exemption as it constitutes income from economic activity.
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