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A taxpayer asks how capital received by survival in a life insurance policy taken out in 1996 is taxed. The DGT responds that the return is the difference between the capital received and premiums, with the possibility of deducting part of premiums for risk if certain limits are met.
Question posed: Taxation of the benefit received and the possibility of deducting from the capital received the amount of the premiums paid corresponding to the amount at risk.
The receipt of a sum for survival constitutes income from movable capital, calculated as the difference between the capital received and the premiums paid. If the contract includes contingencies for death or disability, the portion of the premiums corresponding to the consumed amount at risk may be deducted, provided that this has been equal to or less than 5% of the mathematical provision throughout the term. The insurance entity must apply a withholding tax of 19% on the determined income.
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