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The taxpayer asks whether reductions can be applied to returns from a life insurance savings plan and how they should be reported. The DGT rules that no reduction is applicable as the requirements regarding seniority and the type of income are not met, and that temporal imputation occurs when the benefit becomes due.
Cuestión planteada 1. Posibilidad de aplicar alguna reducción sobre los rendimientos derivados del producto.
El capital percibido de un seguro de vida individual constituye un rendimiento del capital mobiliario, determinado por la diferencia entre el capital recibido y las primas satisfechas. No es aplicable la reducción de la disposición transitoria cuarta de la LIRPF porque el contrato se suscribió en 1998 (no antes de 1994). Tampoco procede la reducción del 30% del artículo 26.2 de la LIRPF, ya que esta solo se aplica a los rendimientos del artículo 25.4. La imputación temporal se realiza en el período en que la prestación resulte exigible tras la contingencia y comunicación del siniestro.
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