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An individual transferred the status of policyholder of a unit-linked life insurance policy to their son free of charge. The Directorate General for Taxes (DGT) has ruled that this operation constitutes a transfer for consideration, which may generate a capital gain for the transferor under Personal Income Tax (IRPF).
Cuestión planteada Tributación de la cesión de la condición de tomadora en el IRPF de la consultante.
La cesión de la titularidad de una póliza de seguro de vida supone la transmisión de los derechos económicos del tomador. Al ser una transmisión a título lucrativo, constituye una alteración patrimonial que puede generar una ganancia patrimonial. El importe de la ganancia será la diferencia entre el valor de transmisión (determinado según las normas del Impuesto sobre Sucesiones y Donaciones) y el valor de adquisición (la prima satisfecha, minorada por el capital en riesgo consumido).
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