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A query was made regarding the tax treatment of premiums and the capital sum of a life insurance policy taken out in 1994. The DGT ruled that the taxable income is the difference between the capital received and the premiums paid.
Cuestión planteada Tributación de dicho seguro en el Impuesto sobre la Renta de las Personas Físicas. En particular, tratamiento de las primas pagadas y del capital a percibir al vencimiento.
El capital percibido por contratos de seguros de vida constituye un rendimiento del capital mobiliario. El rendimiento se determina restando al capital percibido el importe de las primas satisfechas. Para las primas pagadas antes del 31 de diciembre de 1994, se aplicará la reducción establecida en la disposición transitoria cuarta de la Ley 35/2006. El rendimiento resultante se integrará en la base imponible del ahorro.
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