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V1408-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

Capital from 1988 life-saving insurance taxed as capital gains

A taxpayer enquired about the tax treatment of a capital received upon the maturity of a 1988 life-saving insurance policy. The DGT confirms it should be taxed as capital gains and explains how to apply the fourth temporary provision for premiums paid before 1994.

In 6 key points

Lifecycle

2022-06-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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