Doctrine by topic · DGT Observatory

Insurance Contract: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2014–2025

Current position

Insurance returns are imputed to the tax period in which the benefit becomes due to the recipient, with enforceability assessed according to the Insurance Contract Law and the policy. In cases of surrender, the income is imputed when the compensation becomes due following the request for the right. If the amount depends on a judicial ruling, the imputation is made in the fiscal year in which the judgment becomes final.

The DGT's position remains constant regarding the nature of the returns and their temporal imputation. It has been reaffirmed that enforceability is governed by insurance regulations and the policy, maintaining the criterion of imputation in the year of judicial finality when litigation exists.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11

V0365-25 20 Mar 2025

Insurance disability payout income must be attributed to the period when the compensation becomes due

SG de Tributación de las Operaciones Financieras

imputación temporalexigibilidadincapacidad permanente absolutacontrato de seguroindemnización LIRPF — Ley 35/2006 del IRPF art. 14.1.aLey 50/1980 de Contrato de Seguro

Affects CompanyExpat · Non-residentIndividual

V0052-23 16 Jan 2023

Tax benefits under the fourth transitional provision of Law 29/1987 cannot apply if the insurance was contracted after its entry into force

SG de Impuestos Patrimoniales, Tasas y Precios Públicos

seguro sobre la vidabeneficios fiscalespóliza colectivadisposición transitoriacontrato de seguro LISD — Ley 29/1987 de Sucesiones y Donaciones art. disp.adic. cuartaDecreto 1018/1967

Affects CompanyExpat · Non-residentIndividual

V2393-22 17 Nov 2022

Company-paid survival insurance benefits are taxed as employment income

SG de Tributación de las Operaciones Financieras

rendimientos del trabajocontingencia de supervivenciaimputación fiscalplan de jubilacióncontrato de seguro LIRPF — Ley 35/2006 del IRPF art. 17.1Real Decreto Legislativo 1/2002

Affects CompanyExpat · Non-residentIndividual

V0570-20 10 Mar 2020

Vehicle repair recipient depends on the insurer's chosen compensation method

SG de Impuestos sobre el Consumo

destinatario de la operaciónsistema de resarcimientoindemnizaciónprestación de serviciossujeto pasivo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2067-17 2 Aug 2017

Life insurance payouts due to disability are taxed as income from movable capital

SG de Tributación de las Operaciones Financieras

rendimientos del capital mobiliariobase imponible del ahorroimputación temporalcontrato de seguroincapacidad permanente LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.a

Affects CompanyExpat · Non-residentIndividual

V3132-16 6 Jul 2016

Life insurance benefits must be attributed to the period in which they become due, not when they are actually paid

SG de Tributación de las Operaciones Financieras

rendimientos del capital mobiliariocapital diferidoexigibilidadcontrato de seguroimputación temporal LIRPF — Ley 35/2006 del IRPF art. 14.1.aLIRPF — Ley 35/2006 del IRPF art. 25.3.a

Affects CompanyExpat · Non-residentIndividual

V1340-16 31 Mar 2016

The recipient of vehicle repairs for VAT deductibility depends on the agreed compensation system

SG de Impuestos sobre el Consumo

destinatario de la operaciónrepercusión del impuestosistema de resarcimientoindemnizaciónsujeto pasivo LIVA — Ley 37/1992 del IVA art. 88.1LIVA — Ley 37/1992 del IVA art. 88

Affects CompanyExpat · Non-residentIndividual

V0873-16 9 Mar 2016

Life insurance benefits for disability are taxed as income from movable capital

SG de Tributación de las Operaciones Financieras

rendimientos del capital mobiliariorenta del ahorroincapacidad permanente absolutaimputación temporalcontrato de seguro LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.a

Affects CompanyExpat · Non-residentIndividual

V2344-15 24 Jul 2015

Acquisition of insurance surrender rights between private individuals is subject to ITPAJD

SG de Impuestos Patrimoniales, Tasas y Precios Públicos

transmisión patrimonial onerosaderecho de rescatebase imponibletransmisión de derechoscontrato de seguro TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1.ATRITPAJD — RDLeg 1/1993 de ITP y AJD art. 10.1

Affects CompanyExpat · Non-residentIndividual

V1852-15 12 Jun 2015

Insurance returns are attributed to the period in which the benefit becomes due

SG de Tributación de las Operaciones Financieras

rendimientos del capital mobiliarioimputación temporalexigibilidadcontrato de seguroperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 14.1.aLey 50/1980 del contrato de seguro

Affects CompanyExpat · Non-residentIndividual

V1899-14 15 Jul 2014

Late payment interest from insurers taxed as capital gains in the savings tax base

SG de Impuestos sobre la Renta de las Personas Físicas

intereses de moraganancia patrimonialrendimientos del capital mobiliariobase imponible del ahorroindemnización LIRPF — Ley 35/2006 del IRPF art. 25LIRPF — Ley 35/2006 del IRPF art. 33.1

Affects CompanyExpat · Non-residentIndividual

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