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V1251-24 ·30 May 2024 ·consulta-vinculante Medium impact
Tax

Taxation rate for life annuities is determined by age at the time of establishment

A query was made regarding when a deferred life annuity is considered established for the purpose of applying taxation rates. The Directorate General for Tax Assurance (DGT) ruled that establishment occurs when the insurer is obliged to pay the benefits.

In 6 key points

Lifecycle

2024-05-30PublishedPublished 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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