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A query was made regarding the taxation of capital obtained from the surrender of a life insurance policy contracted in 2002. The DGT clarifies that the return is the difference between the capital received and the premiums paid, and that the transitional tax offset is no longer applicable.
Cuestión planteada Tributación del capital percibido. Procedencia de aplicar compensación fiscal o reducción.
El rendimiento del capital mobiliario se determina por la diferencia entre el capital percibido y el importe de las primas satisfechas. Este rendimiento se integrará en la base imponible del ahorro. La compensación fiscal para seguros contratados antes de 2006 fue suprimida con efectos desde el 1 de enero de 2015.
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