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Practical manual for Income Tax 2019.

Income insurance

Regulations: Art. 25.3 a) Law Income Tax

  1. Immediate, life or temporary income insurance
  2. Deferred, life-long or temporary income insurance
  3. Termination 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 from 1 January 2007
  6. Special case: "Unit Linked" (life insurance contracts in which the policyholder assumes the investment risk)