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A taxpayer inquired about the taxation of life insurance capital contracted in 1995 and whether a tax reduction could be applied. The Directorate General for Taxes (DGT) ruled that, as no premiums were paid prior to 1994, the reduction provided under the fourth transitional provision of the Personal Income Tax (IRPF) Law cannot be applied.
Cuestión planteada Tributación del capital rescatado en la declaración del Impuesto sobre la Renta de las Personas Físicas del ejercicio 2015. Procedencia de aplicar alguna reducción.
El rendimiento del capital mobiliario se determina por la diferencia entre el capital percibido y las primas satisfechas. Al haberse suscrito el contrato en 1995, no se cumplen los requisitos de la disposición transitoria cuarta de la Ley 35/2006 para aplicar la reducción. El rendimiento obtenido debe integrarse en la base imponible del ahorro.
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