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Practical Income Manual 2022.

Income from capitalization operations and life or disability insurance contracts

  1. Introduction
  2. 1. Deferred capital insurance
  3. 2. Income insurance
  4. 3. Life or temporary annuities derived from the imposition of capital
  5. 4. Special case: "Unit Linked" (life insurance contracts in which the policyholder assumes the investment risk)
  6. 5. Individual systematic savings plans (PIAS)
  7. 6. Long Term Savings Plans