Income insurance
Regulations: Art. 25.3 a) Law Income Tax
- Immediate, life or temporary income insurance
- Deferred, life-long or temporary income insurance
- Termination of temporary or life annuities in the exercise of the right of redemption
- Individual systematic savings plans (PIAS)
- Transitional regime applicable to life and temporary annuities received from 1 January 2007
- Special case: "Unit Linked" (life insurance contracts in which the policyholder assumes the investment risk)