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A query was raised regarding whether the premium for a directors' and officers' liability insurance policy for a foundation constitutes a benefit in kind. The Directorate General for Taxes (DGT) ruled that, under the described conditions, it does not constitute a benefit in kind subject to Personal Income Tax (IRPF).
Cuestión planteada Se consulta si la prima satisfecha en virtud del seguro de responsabilidad civil referido, constituye una retribución en especie.
Considerando que la póliza cubre acciones u omisiones involuntarias en el ejercicio del cargo y que la prima se abona de forma totalizada sin atribución individualizada, no se considera retribución en especie según el artículo 42 de la LIRPF. El seguro cubre al asegurado y a otros sujetos como cónyuges o herederos por hechos derivados del administrador o directivo.
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