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A taxpayer wishes to pay the initial premium of a unit linked life insurance policy by delivering quoted shares with capital gains. The DGT states that this constitutes a share transfer subject to taxation.
Cuestión planteada Tratamiento tributario aplicable en el Impuesto sobre la Renta de las Personas Físicas al pago de la prima a la entidad aseguradora mediante la aportación de las acciones cotizadas de las que el consultante es titular.
El pago en especie de la prima mediante la entrega de acciones constituye una transmisión de las mismas. Esto genera una ganancia o pérdida patrimonial por la variación en el valor del patrimonio del contribuyente. Dicha ganancia se calcula por la diferencia entre los valores de adquisición y transmisión y debe integrarse en la base imponible del ahorro en el periodo en que ocurra la alteración.
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