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V0547-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Life and pension insurance incorporated into Wealth Tax via mathematical provision or capitalisation value

The DGT confirms that outstanding amounts from pension or annual annuity insurance should be included in Wealth Tax base based on their mathematical provision or capitalisation value.

In 6 key points

Lifecycle

2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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