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Form 100. Personal Income Tax Declaration 2018

Rescue of temporary and life annuities

In the case of extinction of temporary or life annuities, when the extinction of the annuity has its origin in the exercise of the right of redemption, the return on movable capital will be the result of adding :

  • The ransom amount

  • The income paid up to that moment

And from subtract :

  • Premiums satisfied

  • The amounts that have been taxed as income from movable capital.

When the income has been acquired by donation or any other legal transaction free of charge and inter vivos, the accumulated profitability until the constitution of the income will be additionally subtracted (difference between the current financial-actuarial value of the income at the time of its constitution and the amount of the premiums paid art. 18.1 Rgl.).