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A widow and her children inquired whether they could deduct the civil liability insurance of a deceased technical architect. The Directorate General of Taxes (DGT) ruled that, as they do not carry out the economic activity themselves, the expense is not deductible in their tax returns.
Cuestión planteada Posibilidad de deducir en el Impuesto sobre la Renta de las Personas Físicas el importe de la prima satisfecha por el seguro de responsabilidad civil referido.
La deducibilidad de los gastos requiere el principio de correlación de ingresos y gastos, siendo deducibles solo los ocasionados en el ejercicio de la actividad. Como la consultante y sus hijos no desarrollan la actividad económica del fallecido, las primas no son deducibles en sus IRPF. El gasto debe imputarse al último período impositivo del fallecido (2015) según el criterio de devengo o caja, pudiendo los herederos solicitar la rectificación de la autoliquidación del difunto.
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