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A taxpayer inquired about the taxation of capital received in 2017 upon the maturity of a life insurance policy taken out in 1988. The DGT clarifies that capital gains are calculated by deducting premiums from the received capital, and a reduction may apply for premiums paid before 1994.
Cuestión planteada Tributación del capital percibido en el Impuesto sobre la Renta de las Personas Físicas.
Los importes de contratos de seguros de vida se consideran rendimientos del capital mobiliario, determinados por la diferencia entre el capital percibido y las primas satisfechas. Si el contrato combina supervivencia con fallecimiento o incapacidad, se puede detraer la parte de primas correspondiente al capital en riesgo, siempre que este sea igual o inferior al 5% de la provisión matemática. Para seguros con primas antes de 1994, se aplica la reducción prevista en la disposición transitoria cuarta de la Ley 35/2006. El rendimiento resultante se integra en la base imponible del ahorro.
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