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V0148-22 ·28 January 2022 ·consulta-vinculante Medium impact
Tax

Reduction for old premiums cannot be applied to a life insurance policy contracted in 1997

The applicant asks how to tax the capital from a life insurance policy for survival and whether a reduction can be applied. The DGT rules that, as the contract dates back to 1997, the reduction provided for in the fourth transitional provision of the Personal Income Tax Law (LIRPF) cannot be applied.

In 6 key points

Lifecycle

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

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