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Renta 2021 Practical Handbook

Income from movable capital

Income to be included in the savings taxable base

Earnings from capitalisation transactions and life or disability insurance contracts

"Unit-linked (life insurance contracts in which the policyholder bears the investment risk).

With effect from 11 July 2021, article 3.1 of Law 11/2021, of 9 July, on measures to prevent and combat fraud, amended article 14.2.h) of the Law of IRPF in relation to life insurance in which the policyholder assumes the investment risk, in order to adapt the requirements to the latest regulatory changes applicable to insurance companies.