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Consultants enquired whether annuities from a whole-of-life insurance policy could be considered part of the deceased's estate and distributed as inheritance. The DGT ruled that these annuities are taxed based on the receipt of funds rather than the acquisition of assets through inheritance, and therefore do not form part of the hereditary estate.
Cuestión planteada Si dichas rentas pueden ser consideradas como caudal relicto y entrar a formar parte del reparto de la masa hereditaria.
La renta asegurada vitalicia no constituye un hecho imponible por adquisición de bienes por herencia, sino por la percepción de cantidades por los beneficiarios de contratos de seguros. Por tanto, no forma parte del haber hereditario y no puede integrarse en su reparto. La liquidación de la herencia debe realizarse según las reglas de la sucesión y el testamento, independientemente de las particiones que hagan los interesados.
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