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An insurer asks whether UK unit linked policyholders moving to Spain must annually pay tax on the liquidation value changes. The DGT clarifies that to avoid this special rule, investments must meet specific requirements throughout the policy term.
Cuestión planteada Alcance de la regla especial de imputación temporal prevista en el artículo 14.2.h) de la LIRPF ante la salida de Reino Unido de la Unión Europea.
Para evitar la regla de imputación anual del artículo 14.2.h) de la LIRPF, las provisiones deben estar invertidas en instituciones de inversión colectiva amparadas por la Directiva 2009/65/CE durante toda la vigencia del contrato. Ante el Brexit, la sustitución de fondos por otros que cumplan la normativa europea no se considera incumplimiento si se realiza de forma generalizada y antes de que finalice el periodo transitorio. Si la sustitución ocurre después o no cumple los requisitos, se aplicará la imputación anual de la diferencia de valor liquidativo.
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