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The taxpayer inquires about the taxation of a life insurance benefit that cancels part of a mortgage debt following the death of their spouse. The DGT determines that the spouse does not receive income, but must include the property at its fair market value in Inheritance Tax without deducting the cancelled debt.
Cuestión planteada Tributación de la prestación derivada del fallecimiento de la cónyuge del consultante, por su condición de cotitular del préstamo y de heredero.
La prestación del seguro de vida que cancela la deuda de la causante no determina la obtención de renta para el cónyuge. En el Impuesto sobre Sucesiones, la mitad del inmueble pasa a formar parte de la masa hereditaria y debe declararse por su valor real. No se puede minorar dicho valor por la deuda que, al producirse el fallecimiento, deja de existir por la cancelación del seguro. El hecho de que el cónyuge pagara la prima del seguro de la fallecida no altera este criterio.
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