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A taxpayer inquired whether life insurance proceeds, for which premiums were paid using community property funds, should be split between the estate of her father (the last insured) and that of her mother (who predeceased him). The Directorate General of Taxes (DGT) ruled that, as the father was the sole policyholder and owner of the contract, the proceeds must accrue entirely to the father's estate.
Cuestión planteada Si se debe imputar el 50 por 100 del capital a percibir por la beneficiaria única a la liquidación del impuesto correspondiente a la herencia del causante y el otro 50 por 100 mediante una declaración complementaria a la presentada en 2012 por el fallecimiento de su madre.
Cuando el contratante y tomador del seguro es una única persona, la prestación obtenida por el beneficiario tras el fallecimiento del último asegurado superviviente debe acumularse en su totalidad a la porción hereditaria recibida de dicho causante. Esto se debe a que la titularidad del contrato y todas sus facultades de disposición corresponden exclusivamente al tomador. Por tanto, no procede repartir el capital entre las herencias de ambos progenitores si solo uno era el contratante.
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