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Practical Income Manual 2021.

Income from movable capital

Income to be integrated into the savings tax base

Income from capitalization operations and life or disability insurance contracts

"Unit Linked" (life insurance contracts in which the policyholder assumes the investment risk)

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