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V0348-22 23 February 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · seguro de vida

Life insurance tax for French residents governed by double taxation treaty

A beneficiary of a life insurance policy taken out by a French resident relative enquires about its Spanish tax treatment. The DGT states that, under the Spain-France double taxation treaty, the insurance payout is taxable only in the country where the policyholder was resident.

The question raised

Cuestión planteada Tributación de la consultante como beneficiaria del seguro de vida.

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