Skip to content
V0146-22 ·28 January 2022 ·consulta-vinculante Medium impact
Tax

The transitional regime does not apply to deferred life annuities whose establishment occurs at the time of payment

A taxpayer asks whether a deferred life annuity contracted in 1992 may benefit from the transitional regime for annuities established before 1999. The DGT responds that the annuity is established when payments begin to be received, not when the insurance is contracted.

In 6 key points

Lifecycle

2022-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact