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The consultant asks how life insurance survival capital is taxed, whether the reinvestment exemption for lifetime annuities applies, and which products allow exemptions. The DGT responds that it is taxed as capital gains and that the reinvestment exemption for patrimonial gains does not apply.
Life insurance survival benefits are classified as capital gains and are not eligible for the reinvestment exemption for patrimonial gains.
The tax team reviews your specific situation.
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