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A query was raised regarding whether an individual receiving a life annuity following the death of their spouse (the beneficiary of a group pension insurance policy) must pay Personal Income Tax (IRPF) on it. The Directorate General for Taxes (DGT) has determined that this benefit is subject to Inheritance and Gift Tax rather than Personal Income Tax.
Question raised: Whether the life annuity received by the taxpayer would be subject to Personal Income Tax.
The benefit provided upon the death of a collective insurance policy that instruments pension commitments is subject to Inheritance and Gift Tax. As it is a life annuity acquired by way of succession, it is not considered income from movable capital for Personal Income Tax purposes, pursuant to Article 25.3.a).2 of the LIRPF.
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