MEDIUM
FISCAL The receipt of life insurance by a beneficiary other than the policyholder is subject to I&D Tax
Technical details
Summary
The inquirer asks about the taxation of a transaction following the death of their cousin. The DGT responds that the payment of life insurance is subject to Inheritance and Gift Tax if the beneficiary is not the policyholder.
In 6 key points
Lifecycle
2025-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.