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A taxpayer has enquired about the taxation and potential reductions applicable to a life insurance policy taken out in 1993. The Directorate General for Taxes (DGT) explains that the capital received is taxed as income from movable capital and details the transitional regime for premiums paid before 1995.
Cuestión planteada Tributación del capital que perciba en el Impuesto sobre la Renta de las Personas Físicas. Posibilidad de aplicar alguna reducción.
Las rentas de contratos individuales de seguro de vida tributan como rendimientos del capital mobiliario. El rendimiento se determina por la diferencia entre el capital percibido y las primas satisfechas. Para contratos con primas pagadas antes del 31 de diciembre de 1994, se puede aplicar una reducción según la disposición transitoria cuarta de la Ley 35/2006, siempre que se cumplan los límites y cálculos de dicha norma.
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