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The applicant inquired about the taxation of monthly life annuity payments from a savings product contracted by her father. The DGT ruled that, as these annuities were acquired via donation, they are classified as income from movable capital, with the applicable percentage determined by the recipient's age.
This ruling clarifies the tax treatment for life annuities received through gifts, ensuring they are correctly categorised as movable capital income rather than other forms of income.
The tax team reviews your specific situation.
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