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A policyholder who is also the insured party under a life insurance policy taken out in 1989 has enquired about the taxation of survival benefits received upon maturity. The Directorate General for Taxes (DGT) has ruled that the income belongs solely to the policyholder, regardless of their matrimonial property regime.
Cuestión planteada Individualización de la renta generada.
El rendimiento del capital mobiliario se determina por la diferencia entre el capital percibido y las primas satisfechas. Al ser una prestación por supervivencia, la renta se atribuye exclusivamente al consultante por ser el titular del derecho según las normas de titularidad jurídica. Para seguros contratados antes de 1999, se debe aplicar el régimen transitorio de la disposición transitoria cuarta de la LIRPF para calcular las reducciones correspondientes.
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