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A taxpayer inquired about the taxation of benefits from a life insurance policy contracted in 1994 and whether the reduction for income generated over more than two years could be applied. The Directorate General of Taxes (DGT) ruled that these are taxed as investment income (rendimientos del capital mobiliario) and that the reduction for prolonged generation does not apply, although a specific reduction exists for premiums paid before 1995.
Cuestión planteada Tributación del capital recibido y posibilidad de aplicar alguna reducción, en particular, la de rendimientos con un período de generación superior a dos años.
Las rentas de contratos individuales de seguro de vida tributan como rendimientos del capital mobiliario, calculándose el rendimiento 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 LIRPF. No es aplicable la reducción del artículo 26.2 de la LIRPF por ser rendimientos del artículo 25.3 y no del 25.4.
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