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V2466-24 ·9 December 2024 ·consulta-vinculante Medium impact
Tax

Life insurance mixed policy in Germany with employer premiums: survival benefit taxed in Spain as movable capital income under CDI ES-DE

A Spanish tax resident receiving in 2023 a survival benefit from a mixed life insurance policy taken out in Germany, where the German employer paid premiums during certain periods, concludes the DGT that Spain has exclusive taxing power (Art. 17.1 or subsidiarily Art. 20 CDI Spain-Germany) and that the benefit is subject to tax as movable capital income (Art. 25.3 LIRPF), based on the difference between the amount received and deductible employer premiums.

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Lifecycle

2024-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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