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A query was raised regarding the taxation of capital received upon the maturity of a life insurance contract where the taxpayer is both the policyholder and the beneficiary. The DGT indicates that the return is the difference between the capital received and the premiums paid, allowing for the deduction of the portion of premiums corresponding to the sum at risk.
Cuestión planteada Tributación del capital percibido.
El rendimiento del capital mobiliario se determina por la diferencia entre el capital percibido y el importe de las primas satisfechas. Si el contrato combina supervivencia con fallecimiento o incapacidad, se puede detraer la parte de las primas que corresponda al capital en riesgo, siempre que este sea igual o inferior al 5% de la provisión matemática. Estos rendimientos se integran en la base imponible del ahorro.
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