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An individual has enquired whether the partial cancellation of a mortgage loan, following the death of their domestic partner and the subsequent payout of a life insurance policy by the bank, has tax implications. The DGT explains that this may constitute a capital gain depending on the portion of the debt being cancelled.
Cuestión planteada Tributación de la prestación derivada del fallecimiento de la pareja de la consultante
Si la prestación del seguro solo cancela la parte de la deuda que correspondía al fallecido, no hay renta para el superviviente. Si la prestación cancela también parte de la deuda de la consultante, esta obtiene una ganancia patrimonial sujeta a IRPF por el importe amortizado de su parte. Esta ganancia se integra en la base imponible general según el artículo 37.1.l) de la LIRPF.
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