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A query was raised regarding whether life insurance payouts upon death should be taxed under Inheritance Tax or Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that, since the policyholder and the beneficiary are the same individual, the benefit is subject to Personal Income Tax.
Cuestión planteada Si la prestación a percibir como consecuencia del fallecimiento del asegurado debe tributar en el Impuesto sobre Sucesiones y Donaciones o en el Impuesto sobre la Renta de las Personas Físicas.
Cuando el contratante y el beneficiario de un seguro de vida son la misma persona, las cantidades percibidas tributan en el IRPF como rendimientos del capital mobiliario. Si el contratante y el beneficiario fueran personas distintas, la prestación estaría sujeta al Impuesto sobre Sucesiones y Donaciones. El rendimiento del capital mobiliario se determina por la diferencia entre el capital percibido y las primas satisfechas.
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