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A taxpayer enquired about the tax treatment of a mixed life insurance policy when surrendered before maturity or when the benefit is received upon maturity. The Tax Agency clarifies that surrendering the policy generates income from movable capital for Income Tax (IRPF) purposes, whereas the benefit received upon maturity is subject to Inheritance and Gift Tax.
Cuestión planteada Tratamiento tributario del capital que perciba la consultante como consecuencia del ejercicio del derecho de rescate antes del vencimiento. En caso de no ejercer el derecho de rescate, tratamiento de la prestación percibida al vencimiento.
El rescate de un seguro de vida mixto constituye un rendimiento del capital mobiliario, determinado por la diferencia entre el capital percibido y las primas satisfechas. Estos rendimientos se integran en la base imponible del ahorro, sin perjuicio de las compensaciones fiscales que determine la Ley de Presupuestos Generales. Si el beneficiario es distinto del contratante, la prestación percibida al vencimiento constituye una adquisición a título gratuito e "inter vivos", sujeta al Impuesto sobre Sucesiones y Donaciones.
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