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Practical Guide to Income Tax 2025. Part 1.
Chapter 11. Capital gains and losses
Earnings excluded from tax in reinvestment cases
Transfer of assets by taxpayers over 65 years of age with reinvestment of the amount obtained in annuities

Practical Guide to Income Tax 2025. Part 1.

Requirements and other conditions for the application of the exemption

Requirements of the insured annuity
Other requirements and conditions for the application of the exemption

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Updated webpage: March 17, 2026