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A widow has enquired whether she can deduct the premiums for a civil liability insurance policy that she must maintain following the death of her husband, who was a technical surveyor. The Directorate General of Taxes (DGT) has ruled that, as she is not the one carrying out the economic activity, the expense is not deductible in her tax return.
Cuestión planteada Si tras el fallecimiento de su marido, la consultante puede deducir en el Impuesto sobre la Renta de las Personas Físicas el importe de la prima satisfecha por el seguro de responsabilidad civil referido.
La deducibilidad de gastos en actividades económicas requiere el principio de correlación de ingresos y gastos, siendo deducibles solo los ocasionados en el ejercicio de la misma. Dado que la consultante no desarrolla la actividad económica del fallecido, las primas del seguro no son deducibles en su IRPF. Los gastos derivados de la actividad del fallecido deben imputarse en la declaración del último período impositivo del causante.
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