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The applicant inquired about the taxation of monthly life annuity payments from a savings product contracted by her father. The DGT ruled that, as these annuities were acquired via donation, they are classified as income from movable capital, with the applicable percentage determined by the recipient's age.
Cuestión planteada 1. Sujeción al Impuesto sobre la Renta de las Persona Físicas de las rentas mensuales que percibe con carácter vitalicio.
En rentas vitalicias diferidas adquiridas por donación o negocio jurídico gratuito inter vivos, el rendimiento del capital mobiliario es el resultado de aplicar a cada anualidad el porcentaje previsto en el artículo 25.3.a) 2.º de la LIRPF, según la edad del perceptor en el momento de la constitución de la renta. Al ser rendimientos del capital mobiliario, la entidad aseguradora debe practicar la retención correspondiente.
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