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V2392-22 ·17 November 2022 ·consulta-vinculante Medium impact
Tax

Life insurance premiums paid by a professional society may constitute income in kind for a partner

A professional society pays life insurance premiums for a partner who will retire at 65. The DGT determines that these premiums constitute income in kind for the partner, and the subsequent payment of insurance benefits constitutes return of capital.

In 6 key points

Lifecycle

2022-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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