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V2617-22 ·23 December 2022 ·consulta-vinculante Medium impact
Tax

Tax imputation of collective insurance premiums not mandatory if below €100,000 per year

An entity inquired whether it could avoid the tax imputation of premiums for a collective life insurance policy intended to cover pension commitments. The Directorate General for Taxes (DGT) ruled that if the contract complies with pension regulations and premiums do not exceed €100,000 per year per taxpayer, the imputation is voluntary.

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2022-12-23PublishedPublished 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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