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A retiree inquired whether premiums paid by their company after 2006 could be considered ordinary premiums to apply the tax regime prior to Law 35/2006. The DGT ruled that they cannot, as the original policy stipulated that premium payments were to cease once the insured reached the age of 64.
Cuestión planteada Si las primas satisfechas con posterioridad a 31 de diciembre de 2006 tienen la consideración de primas ordinarias, conforme a lo previsto en la disposición transitoria undécima de la Ley 35/2006.
Las primas ordinarias deben ser comunes o habituales y estar determinadas en la póliza vigente a 19 de enero de 2006. En este caso, la póliza original establecía que las primas se pagarían anualmente hasta que el asegurado alcanzara los 64 años. Al haber superado el asegurado esa edad en 2005, las primas satisfechas después de 31 de diciembre de 2006 no califican como primas ordinarias.
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