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A query was raised regarding whether the capital from a life insurance policy that matured in December 2020 but was collected in January 2021 should be taxed in the year of maturity or the year of collection. The DGT determines that the timing of tax imputation depends on when the amount becomes due to the beneficiary.
Cuestión planteada Imputación temporal de la prestación percibida.
Las cantidades de contratos de seguro que generen rendimientos del capital mobiliario se imputan al periodo impositivo en que la cantidad resulte exigible por el beneficiario. Esta exigibilidad debe valorarse según la normativa de seguros y lo estipulado en la póliza. Por tanto, la prestación debe imputarse al periodo en que se reconozca el derecho a su percepción.
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