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A resident in Spain has requested a ruling regarding the taxation of income from life insurance policies taken out in Belgium. The Directorate General for Taxes (DGT) has determined that, under the Double Taxation Convention with Belgium, Spain holds the taxing rights and such income must be taxed under Personal Income Tax (IRPF).
Cuestión planteada Lugar y forma de tributación de las rentas generadas por dichas inversiones.
Las rentas de seguros de vida que no encajen en intereses o ganancias de capital se consideran 'otras rentas' bajo el Convenio con Bélgica, atribuyendo la potestad a España. Si se percibe un capital diferido, el rendimiento es la diferencia entre el capital y las primas. En rentas vitalicias inmediatas, el rendimiento es un porcentaje de la anualidad según la edad del perceptor al constituirse la renta. No aplica la compensación fiscal por contratos anteriores a 2006 al haber sido contratados después de esa fecha.
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