Rollover Exemption

1. Exemption from capital gains for reinvestment in 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 for reinvesting the amount obtained in the transfer in the constitution of a life annuity insured in your favor, under the conditions and deadlines established in the standard, will reflect the requested data in the capture sale.

   When you have reinvested in annuities the total or partial amount obtained in any or all of the transfers made during the year, clicking on the icon "More info" opens a window in which you will see the information regarding the exemption for reinvestment in annuities corresponding to the profits to which it has been applied.

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

   If you have selected Key 2 in the Type of asset element and the capital gain derived from the transfer of shares or participations for which the deduction for investment in newly or recently created companies had been applied is exempt for reinvesting the amount obtained in the acquisition of shares or participations in another newly or recently created entity that meets certain requirements and conditions must indicate the amount invested in the year and the amount committed to reinvest in the next.

   When you have reinvested in shares or participations of new or recently created companies the total or partial amount obtained in any or all of the transfers made during the year, by clicking on the icon "More info" opens a window in which the information related to the reinvestment exemption corresponding to the profits to which it has been applied will be displayed.