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The applicant asks how to tax the capital from a life insurance policy for survival and whether a reduction can be applied. The DGT rules that, as the contract dates back to 1997, the reduction provided for in the fourth transitional provision of the Personal Income Tax Law (LIRPF) cannot be applied.
Cuestión planteada Tributación del capital a percibir por el consultante en caso de supervivencia al vencimiento. Posibilidad de aplicar reducción.
El rendimiento del capital mobiliario se determina por la diferencia entre el capital percibido y las primas satisfechas. No procede la reducción de la disposición transitoria cuarta de la LIRPF porque el contrato no tiene primas satisfechas con anterioridad a 31 de diciembre de 1994. El rendimiento obtenido se integrará en la base imponible del ahorro.
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