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A query was raised regarding whether the capital received upon the maturity of a life insurance policy taken out in 1996 allows for tax reductions or offsets. The Directorate General for Taxes (DGT) ruled that neither the reduction for premiums paid prior to 1994 nor the abolished tax offset is applicable.
Cuestión planteada Tributación del capital percibido. Procedencia de aplicar compensación fiscal o reducción.
El rendimiento del capital mobiliario se determina por la diferencia entre el capital percibido y las primas satisfechas. No cabe la reducción de la disposición transitoria cuarta de la Ley 35/2006 porque el contrato se suscribió en 1996, sin primas antes de 1994. Tampoco procede la compensación fiscal de la disposición transitoria decimotercera, ya que fue suprimida desde el 1 de enero de 2015.
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