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A taxpayer married under the community property regime asks how the payment of a life insurance policy that cancels part of their mortgage loan is taxed. The DGT rules that this is not insurance income, but rather a capital gain resulting from the change in the composition of the assets.
Question posed: Taxation of the benefit under Personal Income Tax.
The amount received by the financial institution to cancel the loan is not income derived from an insurance contract. It constitutes a capital gain as an alteration in the composition of the assets occurs due to the cancellation of the debt. The taxpayer must include the corresponding portion of the cancelled debt in the general tax base.
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