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An educational institution enquired whether income from a collective life insurance policy, where it acts as both policyholder and beneficiary, should be subject to Corporate Income Tax withholding. The DGT ruled that such payments must be subject to withholding.
Cuestión planteada Si las rentas percibidas de la compañía de seguros en caso de siniestro están sometidas a retención a cuenta del Impuesto sobre Sociedades de la consultante
Los rendimientos de contratos de seguro de vida e invalidez en los que el tomador y el beneficiario son la misma persona se consideran incluidos en el artículo 25.3 de la Ley 35/2006. Por tanto, según el artículo 60.1.a) del Reglamento del Impuesto sobre Sociedades, estas rentas están sujetas a retención en concepto de pago a cuenta del Impuesto sobre Sociedades.
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