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A taxpayer has requested clarification on the tax treatment of a life insurance benefit contracted in 1992. The DGT explains that taxation depends on whether the payment is received as a lump sum, a life annuity, or a temporary annuity.
Cuestión planteada Tratamiento fiscal de la prestación, en el caso de que la perciba en forma de capital o como renta vitalicia o temporal.
Las prestaciones de seguros de vida son rendimientos del capital mobiliario. Si es capital diferido, el rendimiento es la diferencia entre el capital y las primas. Si es renta vitalicia o temporal, se aplican porcentajes sobre la anualidad según la edad del perceptor o la duración de la renta. Para rentas diferidas, se suma la rentabilidad obtenida. Existen reglas de reducción y compensación fiscal para contratos anteriores a 2006.
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