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A query was raised regarding whether benefits from a collective permanent disability insurance policy, claimed by heirs following the insured's death, should be taxed under Personal Income Tax (IRPF) or Inheritance and Gift Tax (ISD). The Directorate General for Taxes (DGT) has ruled that the benefit constitutes earned income of the deceased, while the heirs' right to receive it is subject to Inheritance Tax.
Cuestión planteada Tributación de la prestación a percibir. En particular, si está sujeta al IRPF o a ISD.
Si el seguro colectivo instrumenta compromisos por pensiones, la prestación por invalidez es rendimiento del trabajo del asegurado según el artículo 17.2.a) LIRPF. Dicho rendimiento debe imputarse al periodo impositivo en que resulte exigible, que en este caso es 2019. El incremento patrimonial de los herederos por recibir dicha prestación tributa en el Impuesto sobre Sucesiones y Donaciones por ser una adquisición por título sucesorio.
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