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Consultants inquired when a mixed life insurance policy should be taxed following the policyholder's death, given the contract had a minimum duration with automatic extensions. The DGT ruled that accrual occurs when the limitation of the agreed term ceases, rather than on the date of death.
Cuestión planteada Habiendo fallecido el padre de los consultantes en el año 2008, desean consultar el momento en que se devengaría el Impuesto sobre Sucesiones y Donaciones en relación con las cantidades derivadas del contrato del seguro. En particular, desean conocer la incidencia que tiene la prórroga automática del plazo de duración del contrato de seguro.
En seguros de vida donde la adquisición está suspendida por un término, el impuesto se devenga el día en que desaparece dicha limitación. En este caso, el devengo se produce al cumplirse el plazo mínimo de duración pactado. Las prórrogas automáticas no supongan una limitación para percibir el capital, ya que dependen de la voluntad de los beneficiarios.
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