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The consultant asks how to calculate the return on movable capital in a partial life insurance claim and whether the premium portion can be deducted from risk capital. The tax authority responds that the return is the difference between the received capital and premiums, allowing the deduction of the risk capital portion if it has been below 5% of the mathematical provision throughout the policy term.
Cuestión planteada Forma de cálculo del rendimiento del capital mobiliario que se obtenga como consecuencia del rescate parcial. Posibilidad de detraer la parte de las primas correspondiente al capital en riesgo. Cálculo de la retención que procede sobre la prestación percibida.
El rendimiento del capital mobiliario se determina por la diferencia entre el capital percibido y las primas satisfechas. Si el contrato combina supervivencia con fallecimiento o incapacidad, se puede detraer la parte de las primas correspondiente al capital en riesgo, siempre que este sea igual o inferior al 5% de la provisión matemática durante toda la vigencia. En rescates parciales, se considera que la cantidad recuperada corresponde a las primas de mayor antigüedad junto con su rentabilidad. La entidad aseguradora debe aplicar una retención del 19% sobre el rendimiento calculado.
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