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Practical Income Manual 2019.

Income insurance

Regulations: Art. 25.3 a) Law Personal Income Tax

  1. Immediate, lifetime or temporary income insurance
  2. Deferred, life or temporary annuity insurance
  3. Extinction of temporary or life annuities in the exercise of the right of redemption
  4. Individual systematic savings plans (PIAS)
  5. Transitional regime applicable to life and temporary annuities received as of January 1, 2007
  6. Special case: "Unit Linked" (life insurance contracts in which the policyholder assumes the investment risk)