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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.
Cuestión planteada Tributación de la prestación percibida y posibilidad de detraer del capital percibido el importe de las primas satisfechas que corresponda al capital en riesgo.
La percepción de capital por supervivencia constituye un rendimiento del capital mobiliario, calculado como la diferencia entre el capital recibido y las primas satisfechas. Si el contrato incluye contingencias de fallecimiento o incapacidad, se puede detraer la parte de las primas correspondiente al capital en riesgo consumido, siempre que este haya sido igual o inferior al 5% de la provisión matemática durante toda la vigencia. La entidad aseguradora debe practicar una retención del 19% sobre el rendimiento determinado.
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