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An individual requested clarification on how to tax capital received upon the maturity of a life insurance policy taken out in 1995. The DGT ruled that the return is the difference between the capital and the premiums paid, and that the reduction for old contracts does not apply.
Cuestión planteada Tributación del capital percibido en el Impuesto sobre la Renta de las Personas Físicas.
El rendimiento de capital mobiliario se determina por la diferencia entre el capital percibido y el importe de las primas satisfechas. No es aplicable la reducción de la disposición transitoria cuarta de la Ley 35/2006 porque el contrato se suscribió en 1995, sin primas antes de 1994. La entidad aseguradora debe retener el 19 por ciento sobre el rendimiento calculado.
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