Las rentas diferidas son aquellas que se valoran con anterioridad a su origen. El tiempo que transcurre entre el origen de la renta y el momento de valoración se denomina período de diferimiento de la renta. Y el ingreso de la renta, que se realizará en una fecha futura, permite el diferimiento del impuesto, con lo que el valor inicial o actual de una renta diferida se calcula antes del inicio del primer término, es decir, antes de hacerse efectiva. Deferred income insurances are those where the insurer agrees, at the end of the deferment period, to pay the insured a constant and regular income for life.

This type of insurance guarantees a regular income during a specific or indefinite period of time in exchange for paying a premium. This insurance has a far higher return than others. Payments depend on different factors, like the insured’s age and health condition. For this reason, income insurance is suitable for older people with a certain risk profile and are usually taken out to make the most of their savings until their death.