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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.
Question posed: Taxation of the operation for the purposes of Inheritance and Gift Tax.
The benefit upon the death of the insured is subject to Inheritance and Gift Tax (ISD) for the receipt of amounts by life insurance beneficiaries when the policyholder is a person other than the beneficiary. The taxable person is the beneficiary and the tax base is the amount received. If the beneficiary receives other assets through inheritance, the insurance amount is accumulated with the value of the other assets and rights.
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