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MEDIUM
FISCAL

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

V0202-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0202-25
Published
19 Feb 2025

Summary

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.

In 6 key points

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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