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V0202-25 ·19 February 2025 ·consulta-vinculante Medium impact
Tax

Compensation from a family assistance insurance policy is subject to Inheritance and Gift Tax

A woman inquires whether she must file an Inheritance and Gift Tax return for compensation from a family assistance insurance policy following her disability. The DGT responds that, since the husband is the policyholder and she is the beneficiary, the amount is taxable as a gift.

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Lifecycle

2025-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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