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V0247-24 ·29 February 2024 ·consulta-vinculante Medium impact
Tax

Collective insurance benefits are taxed as employment income for the beneficiary

A taxpayer has enquired about the taxation of a collective insurance policy that must be partially distributed to an ex-spouse following the liquidation of matrimonial property. The DGT clarifies that the benefit is taxed entirely as employment income for the beneficiary, regardless of how it is divided following a divorce.

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2024-02-29PublishedPublished 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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