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An insurance company has requested clarification on the tax treatment of a life annuity product with a death benefit. The DGT has ruled that if the policyholder and the beneficiary are the same person, it is subject to Personal Income Tax (IRPF); however, if they are different persons, it is subject to Inheritance and Gift Tax (ISD).
Cuestión planteada Tributación de las diversas operaciones derivadas de este producto.
Cuando el tomador, asegurado y beneficiario coinciden, la renta vitalicia inmediata tributa en el IRPF como rendimiento del capital mobiliario aplicando porcentajes según la edad. Si el seguro es sobre dos vidas y fallece uno, el sobreviviente tributa en el ISD por la parte de la renta incrementada y por la parte de la prima del fallecido. El capital de fallecimiento percibido por un beneficiario distinto al contratante está sujeto al ISD. El rescate tributa en el IRPF como rendimiento del capital mobiliario tras restar primas y rentas ya tributadas.
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