4.2.9. I) Life insurance

In this section, life insurance policies contracted by the declarant must be declared, even if the beneficiary is a third party.

Assessment

General life insurance will be computed at its surrender value at the time of accrual of the Tax, said value will be provided by the Insurance Entity.

However, as of July 11, 2021, when the policyholder does not have the power to exercise the full redemption right on the accrual date, the insurance will be computed by the value of the mathematical provision on the aforementioned date in the tax base. of the taker. This rule does not apply to temporary insurance contracts that only include benefits in the event of death or disability or other complementary risk guarantees.

Completion

You will select the code that corresponds to your situation, and indicate the insurance company and the description.

If you have to list 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 related to the description and the rating.