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Form 100. Personal Income Tax Declaration 2018

Total amount of deferred capital corresponding to life insurance to whose performance DT 4 of the Law is applicable

Income established before 1-1-1999

To determine the part of life and temporary annuities, immediate or deferred, that is considered return on capital, the percentages indicated in the previous sections will be applicable exclusively (art.25.3.a), numbers 2 and 3 Law)

These percentages will be applicable depending on the age of the recipient at the time of the creation of the income in the case of life annuities or depending on the total duration of the income if it is temporary annuities.

If life or temporary annuities are redeemed, to calculate the return on the movable capital produced as a result of the rescue, the profitability obtained up to the date of constitution of the annuity will be subtracted.

In this section the total performance will be integrated. In the section corresponding to reductions, the corresponding reductions will be applied according to the provisions of Transitional Provision 4 of the Law.