My essay... What do you think about it? Taxes are important to country because through to these, country settle public spending that generate public needs. One of taxes that State has got for to fund the spending generate by purpose fulfillment is Income Tax; so all taxpayers should achieve with his responsibility tax because, otherwise it will be requiring by coercion. Despite aforementioned, there are some exceptions for responsibility tax, one of them is doesn’t affect Income Tax, it has got as characteristic releasing of responsibilities tax permanently, meaning it hasn’t got an established period of validity. The income and profits generated by the assets, which support the technical reserves of the life insurance companies, constitute in the country for retirement pensions, invalidity and survival of the annuities coming from the Private System of Administration of Pension Funds, constituents an Income inflow to the Income Tax, that is what is established in Article 18 of the Income Tax Law. And taking into account that insurance companies are entities that, according to The General Law of the Financial System and the Insurance and Organic System of the Superintendence of Banking and Insurance, must be constituted as corporations, therefore, they receive income considered as income third category. It is considered then that there is a part of the income of the insurance companies that does not configure, for our legislator, as a taxable event, susceptible of being demanded as a tax obligation. Faced with this perspective, the present investigation seeks to respond to the fact that such doesn’t affect is due, because part of the income considered as income or benefit for insurance companies, is infected.