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A query was raised regarding whether the surviving holder of a unit-linked life insurance policy must pay Inheritance Tax on the policy rights. The DGT indicates that if the survivor is not entitled to receive the benefit and is not a beneficiary, they are not liable for such tax.
Cuestión planteada Exenciones o reducciones aplicables a la transmisión mortis causa de la parte de la póliza que corresponde a uno de los titulares, al titular supérstite, también asegurado de forma conjunta en la misma póliza de seguro de vida, en caso de que ambos titulares no estén casados entre sí, y en caso de que ambos cotitulares sean cónyuges.
Cuando el contratante y el beneficiario coinciden, la prestación tributa por IRPF; si no coinciden, tributa por Impuesto sobre Sucesiones y Donaciones. Si el tomador y asegurado superviviente no tiene derecho a percibir la prestación tras la muerte del otro, no es beneficiario del seguro y no debe pagar el Impuesto sobre Sucesiones. Los beneficios fiscales específicos dependen de la normativa de la Comunidad Autónoma correspondiente.
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