RENDIMIENTOS CAPITAL MOBILIARIO casos prácticos – IRPF(7)

We'll look at practical cases of everything discussed in the previous video on the types of INCOME FROM MOBILITIES (Article 25 of the Personal Income Tax Law). We highly recommend watching the video on the theoretical concepts of this type of income:    • RENDIMIENTOS DE CAPITAL MOBILIARIO  – IRPF(6)   In the case of immediate life annuities not acquired through inheritance, legacy, or any other succession title, income from mobible capital will be considered the result of applying the following percentages to each annuity: 40%, when the recipient is under 40 years of age. 35%, when the recipient is between 40 and 49 years of age. 28%, when the recipient is between 50 and 59 years of age. 24%, when the recipient is between 60 and 65 years of age. 20%, when the recipient is between 66 and 69 years of age. 8%, when the recipient is over 70 years of age. In the case of immediate temporary income not acquired through inheritance, legacy, or any other succession title, the following percentages will be considered capital gains: 12%, when the income has a duration of less than or equal to 5 years. 16%, when the income has a duration of more than 5 years and less than or equal to 10 years. 20%, when the income has a duration of more than 10 years and less than or equal to 15 years. 25%, when the income has a duration of more than 15 years.