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The applicant inquires about the taxation of a life insurance policy taken out in 1994 upon surrender and the receipt of a financial annuity. The DGT rules that the income is the difference between the capital received and the premiums paid, applying reductions for premiums paid before 1995.
Cuestión planteada Tributación del capital rescatado. Tributación en caso de percibir una renta financiera cierta.
El rendimiento del capital mobiliario por el rescate de un capital diferido es la diferencia entre el capital percibido y las primas satisfechas. Para las primas pagadas antes del 31 de diciembre de 1994, se aplicará una reducción según la disposición transitoria cuarta de la LIRPF. Si el capital se destina a constituir rentas temporales sin ponerse a disposición del contribuyente, la tributación se realizará aplicando porcentajes a cada anualidad más la rentabilidad obtenida.
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