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An entity inquired whether it could avoid the tax imputation of premiums for a collective life insurance policy intended to cover pension commitments. The Directorate General for Taxes (DGT) ruled that if the contract complies with pension regulations and premiums do not exceed €100,000 per year per taxpayer, the imputation is voluntary.
Question posed: Whether, in accordance with the provisions of section 1.f) of Article 17 of Law 35/2006, it is possible to not impute the premium to the insured persons if the employer pays two premiums in two different years, the amount of which, with respect to each insured person, does not exceed the 100,000 euro limit in either of the annual installments.
In collective insurance contracts other than those for corporate social welfare that implement pension commitments, the tax imputation of premiums is voluntary provided they do not exceed 100,000 euros annually per taxpayer and with respect to the same employer. However, imputation shall be mandatory for the portion of the premiums corresponding to the capital at risk due to death or disability if it exceeds 50 euros annually.
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