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A beneficiary of a life insurance policy taken out by a French resident relative enquires about its Spanish tax treatment. The DGT states that, under the Spain-France double taxation treaty, the insurance payout is taxable only in the country where the policyholder was resident.
Question posed: Taxation of the taxpayer as a beneficiary of a life insurance policy.
Although the receipt of life insurance is subject to Inheritance and Gift Tax in Spain, the Convention of 8 January 1963 between Spain and France prevails. Pursuant to Article 34 of said Convention, intangible assets are taxable only in the State where the deceased was resident at the time of death. Therefore, the life insurance received from an uncle resident in France is taxed exclusively in France.
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