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The DGT confirms that outstanding amounts from pension or annual annuity insurance should be included in Wealth Tax base based on their mathematical provision or capitalisation value.
Question posed: If, upon the occurrence of the retirement contingency, the worker decides to postpone the collection, does the amount pending collection from the insurance policies become part of the Wealth Tax base? If they decide to collect the amounts in the form of an annual annuity, do the amounts pending collection, not yet accrued, become part of the taxable base of the Wealth Tax?
The taxpayer must include in their declaration the set of assets and rights of economic content of which they are the holder as of December 31. Life insurance shall be calculated based on its mathematical provision value on the accrual date. In the case of temporary or life annuities, they shall be valued according to the rules for annuities or their capitalization value.
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