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A taxpayer inquired about the timing for declaring income obtained from the lump-sum surrender of a deferred life insurance policy. The Directorate General for Taxes (DGT) ruled that such income constitutes investment income and must be attributed to the tax period in which the amount becomes due to the policyholder.
Cuestión planteada Imputación temporal de los rendimientos derivados del rescate en el Impuesto sobre la Renta de las Personas Físicas.
El rescate de un seguro de vida genera rendimientos del capital mobiliario. La imputación temporal se realiza en el periodo impositivo en que la cantidad resulte exigible por el tomador tras solicitar el rescate. Esta exigibilidad se determina según la normativa de seguros y lo estipulado en la póliza, debiendo imputarse al momento en que se reconozca el derecho a su percepción.
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