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V1239-22 ·2 June 2022 ·consulta-vinculante Medium impact
Tax

Benefits from a 'unit linked' mixed life insurance policy may be taxed as benefits in kind

A company has requested clarification on the tax treatment of a 'unit linked' mixed life insurance policy for its directors. The Directorate General for Taxes (DGT) indicates that if a certain right to receive the benefit is established, the insured parties will receive a benefit in kind, which will be taxed as employment income.

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2022-06-02PublishedPublished 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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