Skip to main content
Form 100. 2019 Personal Income Tax return

Total amount of deferred capital corresponding to life insurance to which the yield applicable to Mr. T. of the Act

Incomes set up before 1/1/1999

To determine the immediate or deferred part of the life and temporary annuities, which is considered as the return on movable capital, only the percentages indicated in the previous sections (art.25.3.a), numbers and of the Act will apply)

These percentages will be applicable depending on the age of the recipient at the time of the establishment of the income in the case of life annuities or depending on the total duration of the income if it is temporary annuities.

If you go to redeem life or temporary annuities, the return obtained until the date of the constitution of the annuity will be subtracted from the capital generated by the redemption.

In this section, the total return will be included. The corresponding reductions will be applied in the section corresponding to reductions, as provided in Transitional Provision of the Act.