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The taxpayer inquired whether a reduction in the taxation of capital received upon the maturity of a life insurance policy contracted in 1997 could be applied. The Directorate General for Taxes (DGT) ruled that no reduction is applicable because the contract does not include premiums paid before 1994 and the transitional tax relief has been abolished.
Cuestión planteada Tributación del capital percibido en el Impuesto sobre la Renta de las Personas Físicas. Procedencia de aplicar la reducción del 75 por ciento.
El rendimiento del capital mobiliario se determina por la diferencia entre el capital percibido y las primas satisfechas. No es aplicable la reducción de la disposición transitoria cuarta de la Ley 35/2006 porque el contrato se suscribió en 1997, sin primas anteriores a 1994. Tampoco procede la compensación fiscal de la disposición transitoria decimotercera, ya que fue suprimida desde 2015.
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