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The taxpayer asks about the taxation of temporary income and a final capital payment from a life insurance policy. The tax authority states that when the policyholder and beneficiary are the same person, the amounts are subject to IRPF as capital gains.
Cuestión planteada Tributación de la última renta percibida.
Cuando el contratante y el beneficiario son la misma persona, las cantidades del seguro tributan en el IRPF y no en el Impuesto sobre Sucesiones y Donaciones. Las rentas temporales inmediatas se consideran rendimientos del capital mobiliario aplicando los porcentajes de la Ley del IRPF según su duración. El rendimiento del capital percibido se determina por la diferencia entre el capital recibido y la parte de la prima destinada a cubrir dicho capital. La entidad aseguradora debe practicar la retención sobre la base de la cuantía a integrar en la base imponible.
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