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A query was raised regarding the taxation of deferred life annuities derived from life insurance policies. The Directorate General for Taxes (DGT) clarifies that these are treated as income from movable capital, applying a percentage based on the annuitant's age and adding the yield obtained up to the establishment of the annuity.
Cuestión planteada Tributación de las rentas vitalicias percibidas.
El rendimiento del capital mobiliario en rentas vitalicias diferidas se calcula aplicando a cada anualidad el porcentaje correspondiente a la edad del perceptor en el momento de la constitución de la renta. A este porcentaje se le incrementa, durante los diez primeros años de cobro, una décima parte de la rentabilidad obtenida hasta la constitución. Dicha rentabilidad es la diferencia entre el valor actual financiero-actuarial de la renta y las primas satisfechas.
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