4.2.9. I) Life insurance

In this section, the life insurance policies taken out by the declarant must be declared, even if the beneficiary is a third party, indicating the insurance company with which they were taken out.

Assessment

Life insurance policies will be computed at their surrender value at the time the tax is due (December 31). This value will be provided to you by the insurance company.

If you have to relate more elements than those contemplated in the program, you can declare them cumulatively in the last box. In this case you will only have to fill in the data relating to the description and the valuation.