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V4987-16 ·17 November 2016 ·consulta-vinculante Medium impact
Tax

Life insurance benefits paid with community property funds are partially subject to Income Tax and Inheritance Tax

A widow seeks clarification on the tax treatment of a life insurance benefit contracted by her husband under the community property regime. The Directorate General for Taxes (DGT) determines that half of the amount received is subject to Inheritance and Gift Tax, while the other half is subject to Personal Income Tax.

In 6 key points

Lifecycle

2016-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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