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The taxpayer asks how a partial redemption of a life insurance policy contracted in 1996 is taxed and what will happen upon the contract's expiry. The DGT rules that the yield is the difference between the amount received and the oldest premiums that cover said amount.
Cuestión planteada Tributación del capital percibido. Tributación del capital que se percibiría en el año 2021 a la finalización del contrato
En rescates parciales de seguros de vida, el rendimiento de capital mobiliario se calcula restando al importe percibido las primas satisfechas de mayor antigüedad, incluyendo su rentabilidad asociada, hasta igualar la cantidad recuperada. Este rendimiento se integra en la base imponible del ahorro. No aplica la reducción de la disposición transitoria cuarta por no haber primas antes de 1994, ni la compensación fiscal de la disposición transitoria decimotercera por haber sido suprimida.
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