Skip to main content

Spanish Government Logo Organization Logo

Menu options will be loaded here when available

Home
Help
Manuals, videos and brochures
Practical manuals
Practical manual for Income Tax 2020.
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 manual for Income Tax 2020.

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

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: March 16, 2023