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V2203-14 ·7 August 2014 ·consulta-vinculante Medium impact
Tax

Life insurance contributions do not reduce taxable base; benefits are treated as capital gains

The consultant asks about the tax treatment of contributions to a foreign entity that could be a life insurance policy. The DGT states that contributions are not deductible and explains how capital or life annuity receipts are taxed.

In 6 key points

Lifecycle

2014-08-07PublishedPublished 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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