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V1207-21 ·30 April 2021 ·consulta-vinculante Medium impact
Tax

No income from movable capital is imputed for a unit-linked life insurance policy if the inquirer is neither the policyholder nor the beneficiary

An inquirer asks about the impact on their Personal Income Tax (IRPF) regarding a 'unit-linked' life insurance contract where contributions are made by entities in which they are a shareholder. The DGT determines that, as they are neither the policyholder nor the beneficiary, they do not obtain income from movable capital, and that the transfer of assets between the companies does not affect their IRPF.

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Lifecycle

2021-04-30PublishedPublished 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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