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La consultante pregunta cómo calcular el rendimiento del capital mobiliario en un rescate parcial de un seguro de vida y si puede restar la parte de las primas del capital en riesgo. Hacienda responde que el rendimiento es la diferencia entre el capital percibido y las primas, permitiendo restar la parte del capital en riesgo si este ha sido inferior al 5% de la provisión matemática durante toda la vigencia.
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