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A taxpayer inquired about the taxation of a partial surrender of a life insurance policy contracted in 1997 and whether a tax reduction could be applied. The Directorate General of Taxes (DGT) ruled that, as no premiums were paid prior to 1994, the reduction provided for in the fourth transitional provision does not apply.
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. No es aplicable la reducción de la disposición transitoria cuarta de la Ley 35/2006 porque el contrato se suscribió en 1997, sin primas anteriores al 31 de diciembre de 1994. El rendimiento obtenido se integrará en la base imponible del ahorro.
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