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V1778-15 ·8 June 2015 ·consulta-vinculante Medium impact
Tax

Fiscal reductions and temporary tax relief not applicable to unit-linked life insurance withdrawals

The consultant asks whether reductions can be applied to the return obtained from withdrawing from a life insurance policy taken out in 2001. The DGT responds that the return must be included in the savings tax base without applying any reductions or temporary tax relief.

In 6 key points

Lifecycle

2015-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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