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A query was raised regarding whether an additional insurance payment received in 2014, resulting from a dispute over the 2013 amount, should be taxed in 2013 or 2014. The DGT determined that it must be attributed to the 2013 tax year.
Cuestión planteada Si el período impositivo al que debe imputar la prestación del seguro pagada en el año 2014 es el del 2013 o el del 2014.
Las prestaciones de seguros que generen rendimientos del capital mobiliario se imputan al periodo en que la prestación resulte exigible tras la comunicación del siniestro. La exigibilidad se valora según la normativa de seguros. En este caso, al no haberse judicializado el desacuerdo sobre el importe, la cantidad adicional debe imputarse al periodo impositivo de 2013.
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