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A beneficiary inquired whether the compensation received from a life insurance policy following her husband's death is taxable. The Directorate General of Taxes (DGT) ruled that it is subject to Inheritance and Gift Tax rather than Personal Income Tax.
Question posed: Taxation of the amount received.
The receipt of amounts by life insurance beneficiaries, when the policyholder is distinct from the beneficiary, constitutes a taxable event for Inheritance and Gift Tax. These amounts must be added to the value of the other assets and rights comprising the beneficiary's hereditary portion. As it is taxed under Inheritance and Gift Tax, it cannot be taxed under Personal Income Tax.
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