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A query was raised regarding whether insurers can advance life insurance benefits before the beneficiary has settled the relevant tax. The Directorate-General for Tax Administration (DGT) ruled that this is only permissible if the payment is intended solely for tax settlement, via a cheque made payable to the Tax Administration.
Cuestión planteada - Si en base a lo previsto en los artículos 8.1 b) y 32.5 de la Ley del Impuesto sobre Sucesiones y Donaciones es posible que las entidades aseguradoras realicen el anticipo de la prestación a los beneficiarios sin previa justificación de la presentación a liquidación de la documentación correspondiente o, en su caso, el ingreso de la autoliquidación practicada.
Las entidades de seguros pueden realizar un pago a cuenta de la prestación con el fin exclusivo de pagar el Impuesto sobre Sucesiones y Donaciones, siempre que se entregue un cheque bancario a nombre de la Administración acreedora. Este supuesto excepcional no se considera entrega de cantidades a los beneficiarios y queda excluido de la prohibición de liquidar seguros sin justificar la documentación tributaria. Fuera de este caso, las aseguradoras no pueden anticipar pagos sin la previa liquidación o ingreso del impuesto, bajo riesgo de responsabilidad subsidiaria y sanciones.
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