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A taxpayer queried the taxation of a sum to be received following the death of a friend, as the beneficiary of their life annuity insurance. The Directorate General for Taxes (DGT) indicates that if the policyholder is a different person from the beneficiary, the taxable event for Inheritance and Gift Tax is triggered.
Cuestión planteada Tributación de la cantidad que perciba en caso de fallecimiento del amigo.
Cuando el contratante de un seguro de vida es una persona distinta del beneficiario, se produce el hecho imponible del Impuesto sobre Sucesiones y Donaciones. La base imponible será el importe de la cantidad percibida en forma de capital o su equivalente mediante la capitalización de la renta vitalicia. Si el beneficiario recibe otros bienes del fallecido, la cantidad del seguro debe acumularse al valor de dichos bienes para el cálculo del impuesto.
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