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A query was raised regarding whether the payment of a survival benefit in a Unit Linked insurance policy (Mixed Life modality), where the policyholder is different from the beneficiary, is subject to Inheritance and Gift Tax. The Directorate General for Taxes (DGT) ruled that it is subject to the tax, as it constitutes a gratuitous increase in wealth.
Cuestión planteada Se plantean una serie de cuestiones relativas al ISD en caso de que, llegado el vencimiento del seguro de vida "Unit Linked" de la modalidad Vida Mixto como el descrito, el asegurado hubiera sobrevivido, siendo por tanto exigible por el beneficiario el pago de la prestación por supervivencia a satisfacer por la Aseguradora:
La percepción de la prestación por supervivencia por parte de un beneficiario persona física está sujeta al ISD al constituir un incremento patrimonial a título lucrativo. Se trata de un negocio jurídico gratuito e 'inter vivos' regulado en el artículo 3.1.b) de la LISD. El impuesto se devenga en el momento del acaecimiento de la contingencia que origine la prestación.
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