Until now, the Directorate General of Taxes had maintained that the extension or periodic renewal of temporary renewable insurance policies meant a new insurance and, therefore, the seniority of the initial contract was not maintained, not applying the transitional regime foreseen in Law 35/2006. However, ruling 1665/2020 of the Supreme Court has modified this criterion… Continue reading Tax advisor: Application of the transitory regime of the eleventh additional provision of the Personal Income Tax law even if there is an automatic extension or periodic renewal in group insurance.