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V2935-17 ·15 November 2017 ·consulta-vinculante Medium impact
Tax

Cancellation of a mortgage loan via life insurance treated as income from movable capital

A taxpayer inquired about the taxation of a life insurance benefit used to cancel a mortgage and provide a remaining balance. The DGT ruled that both amounts are taxed as income from movable capital.

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2017-11-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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