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V3153-14 ·25 November 2014 ·consulta-vinculante Medium impact
Tax

Deferred life annuities taxed as income from movable capital based on age and yield

A query was raised regarding the taxation of deferred life annuities derived from life insurance policies. The Directorate General for Taxes (DGT) clarifies that these are treated as income from movable capital, applying a percentage based on the annuitant's age and adding the yield obtained up to the establishment of the annuity.

In 6 key points

Lifecycle

2014-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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