Life or temporary annuities derived from the imposition of capital

Regulations: Art. 25.3 b) Law Personal Income Tax

In life annuities or other temporary annuities that have as their cause the imposition of capital, except when they have been acquired by inheritance, legacy or any other succession title, the return on the movable capital will be the result of applying to each annuity the percentages provided, respectively, for immediate life or temporary annuities derived from life insurance contracts.