Skip to content
V0242-24 ·29 February 2024 ·consulta-vinculante Medium impact
Tax

Reduction in life insurance returns for policies taken out before 1999

A person receiving the capital from a life insurance policy taken out in 1992 asks how this return should be taxed. The DGT explains that the transitional regime of the LIRPF will apply to policies taken out before 1999.

In 6 key points

Lifecycle

2024-02-29PublishedPublished 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