Reinvestment exemption

1. Exemption from capital gains for reinvestment in life annuities for people over 65 years of age

   If the capital gain derived from the transfer of assets by taxpayers over 65 years of age is exempt by reinvesting the amount obtained from the transfer in the creation of a life annuity insured in their favor, under the conditions and time periods set out in the regulation, the requested data will be reflected in the capture sale.

   When you have reinvested in life annuities the total or partial amount obtained from one or all of the transfers made in the year, clicking on the icon "More info" will open a window in which the information regarding the exemption for reinvestment in life annuities corresponding to the gains to which it has been applied will be displayed.

2. Exemption from capital gains on the transfer of shares or interests for which the deduction for investment in newly created or recently created companies was applied for reinvestment in newly created companies

   If you have selected Key 2 as Type of asset and the capital gain derived from the transfer of shares or interests for which the deduction for investment in newly or recently created companies has been applied is exempt by reinvesting the amount obtained from the acquisition of shares or interests in another newly or recently created entity that meets certain requirements and conditions, you must record the amount invested in the fiscal year and the amount committed to reinvest in the following year.

   When you have reinvested in shares or interests in newly or recently created companies the total or partial amount obtained from one or all of the transfers made in the year, clicking on the icon "More info" will open a window in which the information regarding the reinvestment exemption corresponding to the profits to which it has been applied will be displayed.