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A foreign insurer asks how to calculate the euro value of a life insurance surrender when premiums and the surrender are in a currency other than euros. The DGT responds that the exchange rate in effect on the date of exigibility should be applied.
Cuestión planteada Forma de determinar el importe en euros del rendimiento del capital mobiliario obtenido en el rescate, a efectos del Impuesto sobre la Renta de las Personas Físicas del tomador y a efectos de la obligación de retención de la entidad consultante.
El rendimiento del capital mobiliario por el rescate de seguros de vida, cuando las primas y el rescate se efectúan en moneda distinta del euro, debe determinarse según el artículo 25.3.a) de la Ley 35/2006. Se debe tener en cuenta lo dispuesto en el artículo 17 del Reglamento del Impuesto en dicha moneda y convertir el importe a euros al tipo de cambio vigente en la fecha de su exigibilidad. Este mismo procedimiento se aplica para determinar la base de retención.
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