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V3156-15 ·20 October 2015 ·consulta-vinculante Medium impact
Tax

Life insurance tax reduction unavailable if premiums were paid after 1994

A taxpayer inquired about the taxation of life insurance capital contracted in 1995 and whether a tax reduction could be applied. The Directorate General for Taxes (DGT) ruled that, as no premiums were paid prior to 1994, the reduction provided under the fourth transitional provision of the Personal Income Tax (IRPF) Law cannot be applied.

In 6 key points

Lifecycle

2015-10-20PublishedPublished 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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