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A married couple intends to take out life insurance policies naming each other as beneficiaries, using funds from their community property regime. The Directorate General for Taxes (DGT) has ruled that, as the funds belong to the community property, only half of the insurance capital received is subject to Inheritance and Gift Tax.
Cuestión planteada Fiscalidad aplicable al capital que recibiría cada beneficiario, cónyuge en régimen de gananciales, al fallecimiento del asegurado en cada contrato.
Si el seguro se contrata con cargo a la sociedad de gananciales y el beneficiario es el cónyuge sobreviviente, la base imponible del Impuesto sobre Sucesiones y Donaciones será la mitad de la cantidad percibida. La otra mitad corresponde al cónyuge supérstite y estará sujeta al Impuesto sobre la Renta de las Personas Físicas. Si los beneficiarios fueran los hijos, la totalidad de la cantidad tributaría por el Impuesto sobre Sucesiones y Donaciones.
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