4,2,10. J) Temporary or life annuities

In this section, temporary or life annuities established as a result of the delivery of capital in money, movable or immovable property, which is owned by the declarant.

Assessment

The valuation of these must be carried out by the result of capitalizing the annuity at 3% (legal interest rate of the current money) 100 on the accrual date of this Tax), and taking the resulting capital from the party that, according to the rules established to assess the usufruct TOS, corresponds to the age of the annuity, if the annuity is a life annuity, or to the duration of the annuity, if it is temporary.

When the amount of the income is not quantified in monetary units, the valuation will be obtained by capitalizing the amount of 7,519.59 euros, the amount of the public indicator of multiple income (IPREM) for 2018.

Completion

A data capture window will open where for each income it must be indicated:

• The person or paying entity in which the account has been set up
• The description of their temporary or lifetime character by selecting the corresponding password.
• The amount of the annuity received in 2019
• The valuation of the income in accordance with the tax rules indicated above.