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V3030-17 ·22 November 2017 ·consulta-vinculante Medium impact
Tax

Deferred annuities taxed as income from movable capital with a profitability increment

A query was raised regarding the taxation of deferred annuities arising from life insurance. The DGT clarifies that these are treated as income from movable capital, applying a percentage based on age and adding the profitability obtained up to the establishment of the annuity.

In 6 key points

Lifecycle

2017-11-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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