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A taxpayer asks whether a deferred life annuity contracted in 1992 may benefit from the transitional regime for annuities established before 1999. The DGT responds that the annuity is established when payments begin to be received, not when the insurance is contracted.
Question posed: Taxation of the benefit. In particular, whether the transitional regime for life annuities established prior to 1999, regulated in the Personal Income Tax Law, is applicable.
Deferred annuities are established at the moment the event giving rise to the annuity occurs and its collection begins. As the annuity was established in 2021, the transitional regime of the fifth transitional provision of the LIRPF is not applicable. The return on movable capital shall be determined according to the age of the annuitant at the time of establishment and shall be increased by the accumulated profitability up to that moment.
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