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The consultant asks about the tax treatment of contributions to a foreign entity that could be a life insurance policy. The DGT states that contributions are not deductible and explains how capital or life annuity receipts are taxed.
Question posed: Taxation of the benefit obtained.
Contributions to life insurance policies do not allow for a reduction in the personal income tax (IRPF) taxable base. If a deferred capital is received, the yield is the difference between the capital and the premiums paid. In life annuities, the yield is determined by applying percentages according to the age of the annuitant, which may be increased by the profitability obtained depending on the case.
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