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Consultants have enquired about the taxation of compensation from a collective insurance policy following their father's death. The DGT indicates that if the insurance policy provides for pension commitments, the benefit constitutes employment income of the deceased, and the right to receive it is subject to Inheritance Tax.
Cuestión planteada Tributación de la prestación a percibir por las consultantes.
Si el seguro colectivo instrumenta compromisos por pensiones, la prestación por incapacidad es un rendimiento del trabajo del causante. Dicha renta debe imputarse al último período impositivo del fallecido, cuando la resolución que la reconoce adquirió firmeza. El derecho económico a percibir dicha prestación forma parte de la masa hereditaria y tributa por el Impuesto sobre Sucesiones y Donaciones.
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