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A person enquired about the tax treatment of the capital received upon the maturity of a life insurance policy taken out in 1994. The DGT explains that the return is the difference between the capital received and the premiums paid, and outlines the applicable reduction regime.
Cuestión planteada Tributación del capital percibido en el Impuesto sobre la Renta de las Personas Físicas.
El rendimiento del capital mobiliario es la diferencia entre el capital percibido y el importe de las primas satisfechas. Para las primas pagadas antes del 31 de diciembre de 1994, se aplicará una reducción según la disposición transitoria cuarta de la Ley 35/2006. Este rendimiento se integrará en la base imponible del ahorro. La entidad aseguradora debe practicar la retención sobre el rendimiento calculado y reducido.
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