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V2344-15 ·24 July 2015 ·consulta-vinculante Medium impact
Tax

Acquisition of insurance surrender rights between private individuals is subject to ITPAJD

The taxpayer inquires about the taxation of acquiring rights held by an insurance policyholder against an insurer. The DGT determines that, as the transaction occurs between private individuals, it constitutes an onerous transfer of assets subject to tax.

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Lifecycle

2015-07-24PublishedPublished 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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