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V1137-17 11 May 2017 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · seguro colectivo

Collective insurance premiums paid after 2006 are not ordinary premiums if the policy no longer provides for them

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.

The question raised

Whether the premiums paid after December 31, 2006, are considered ordinary premiums, in accordance with the provisions of the eleventh transitional provision of Law 35/2006.

The DGT's ruling

Ordinary premiums must be common or habitual and must be determined in the policy in force as of January 19, 2006. In this case, the original policy established that premiums would be paid annually until the insured reached the age of 64. Since the insured exceeded that age in 2005, the premiums paid after December 31, 2006, do not qualify as ordinary premiums.

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