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V3654-16 ·5 September 2016 ·consulta-vinculante Medium impact
FISCAL

Payments for purchasing a insurance portfolio are exempt from IRPF retention

A person acquires an insurance portfolio through monthly payments equal to 50% of generated income. The DGT considers these payments as compensation for acquiring patrimonial rights, not as remuneration for professional services.

In 6 key points

Lifecycle

2016-09-05PublishedPublished 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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