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Form 100. Personal Income Tax Declaration 2018

Special integration regime

Notwithstanding what is stated in the previous sections, there is a special integration regime in the tax base for benefits in the form of income from life or disability insurance contracts that meet the following conditions:

  • That these are retirement or disability benefits, in the terms established by regulation.

  • When it comes to retirement benefits, it will be necessary for the insurance contract to have been concluded at least two years prior to the retirement date.

  • That there has not been any type of mobilization of the provisions of the insurance contract during its validity

If these conditions are met, the percentages indicated in the previous sections will not apply and the aforementioned retirement or disability benefits will be integrated into the tax base from the moment their amount exceeds the premiums that have been paid under the contract.

In the event that the income has been acquired by donation or any other legal transaction free of charge and inter vivos, the integration will be carried out when the benefits exceed the current actuarial value of the income at the time of its constitution.

RETIREMENT AND DISABILITY BENEFITS (art. 19.1 Reg.)

For the application of the special integration regime in the tax base of benefits in the form of life or disability insurance income, the contingencies for which benefits can be received will be those provided for in article 8.6 of Royal Legislative Decree 1/2002. , of November 29, which approves the consolidated text of the Law on the Regulation of Pension Plans and Funds, in the terms established for them.

MOBILIZATION OF THE PROVISIONS OF THE INSURANCE CONTRACT (art. 19.2 Rgl.)

It will be understood that some type of mobilization of the provisions of the insurance contract has occurred when the limitations that, in relation to the exercise of economic rights, establish the first Additional Provision of Royal Legislative Decree 1/2002, of 29 November, which approves the consolidated text of the Law for the Regulation of Pension Plans and Funds, and its implementing regulations, with respect to group insurance that implements company pension commitments.