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An individual receives mortgage cancellation and a remaining insurance payout after being declared incapacitated. The DGT rules that both amounts constitute income from movable capital, which forms part of the savings tax base.
Question posed: Tax treatment of the amounts received under Personal Income Tax.
The cancellation of the mortgage debt by the insurer is treated as if the beneficiary were the taxpayer themselves. These amounts are income from movable capital, calculated as the difference between the capital received and the premiums paid. Both the cancellation and the surplus received are integrated into the savings tax base. The income is attributed to the tax period in which it becomes due.
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