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A taxpayer enquired about the tax treatment of a capital received upon the maturity of a 1988 life-saving insurance policy. The DGT confirms it should be taxed as capital gains and explains how to apply the fourth temporary provision for premiums paid before 1994.
Cuestión planteada Aplicación de la DT 4 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
El capital percibido por supervivencia en un seguro de vida constituye un rendimiento del capital mobiliario, determinado por la diferencia entre el capital recibido y las primas pagadas. Para seguros con primas satisfechas antes del 31 de diciembre de 1994, se aplica la reducción de la disposición transitoria cuarta de la Ley 35/2006. El rendimiento resultante se integra en la base imponible del ahorro. La entidad aseguradora solo aplicará la reducción si el contribuyente comunica previamente el importe de los capitales diferidos.
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