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A taxpayer inquired whether the capital received from a PIAS (Individual Systematic Savings Plan) following her husband's death should be taxed under Personal Income Tax (IRPF) or Inheritance and Gift Tax. The Directorate General for Taxes (DGT) ruled that it must be subject to Inheritance and Gift Tax.
Cuestión planteada Si la prestación del PIAS que perciba la consultante a causa del fallecimiento de su marido tributa en el Impuesto sobre Sucesiones y Donaciones o en el Impuesto sobre la Renta de las Personas Físicas.
La percepción de la prestación de un PIAS en forma de capital por parte de un beneficiario distinto del contratante constituye el hecho imponible del Impuesto sobre Sucesiones y Donaciones. El beneficiario es el sujeto pasivo obligado al pago. La base imponible será el importe de la cantidad percibida, la cual se liquidará acumulando su importe al resto de los bienes y derechos de la porción hereditaria.
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