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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.
Cuestión planteada Primera Cuestión: Tributación por la cancelación del seguro. Segunda cuestión. Aplicabilidad de la reducción por pensiones compensatorias. Obligaciones documentales por la entrega del por la percepción del seguro a favor de su ex cónyuge.
Las prestaciones de seguros colectivos que instrumentan compromisos por pensiones tributan en el IRPF como rendimientos del trabajo para el beneficiario. Esta tributación se aplica por el importe total percibido, sin importar cómo se haya realizado la disolución de la sociedad de gananciales. La entidad aseguradora debe practicar la retención correspondiente según la normativa del impuesto.
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