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 their favor, in The conditions and deadlines established in the standard will reflect the requested data in the sale of capture.

   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 new or recently created companies had been applied is exempt for reinvestment the amount obtained from the acquisition of shares or participations in another newly or recently created entity that meets certain requirements and conditions must record the amount invested in the year and the commitment to reinvest in the following year.

   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.