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A taxpayer enquires about the tax treatment of a monthly lifetime income derived from their father's savings. The DGT responds that the transaction is subject to Inheritance and Gifts Tax, not Income Tax.
Question posed: Taxation of the donation of a life annuity.
The donation of a life annuity constitutes a taxable event for Inheritance and Gift Tax. The tax accrues at the moment the contract is perfected. In the absence of a specific valuation rule in the LISD, the capitalization method provided in Article 10.5.f) of the TRLITPAJD may be applied to determine the tax base.
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