Skip to content
V2253-14 ·3 September 2014 ·consulta-vinculante Medium impact
Tax

Life insurance return calculated by deducting premiums from the received capital

A person enquired about the tax treatment of the capital received upon the maturity of a life insurance policy taken out in 1994. The DGT explains that the return is the difference between the capital received and the premiums paid, and outlines the applicable reduction regime.

In 6 key points

Lifecycle

2014-09-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact