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The DGT states that a pure and simple renunciation of a life insurance benefit, without any consideration, does not constitute a donation and therefore no taxable event arises for the renouncing party.
Cuestión planteada Si la renuncia a la prestación por la madre de la consultante constituye una donación a efectos del Impuesto sobre Sucesiones y Donaciones.
La renuncia pura, simple y gratuita a la prestación de un seguro de vida, sin aceptación formal previa, no produce el hecho imponible para el primer beneficiario al no haber percibido la prestación. En este caso, la condición de sujeto pasivo se traslada a los beneficiarios designados en segundo lugar. Si la renuncia se hace a favor de una persona determinada, se considera una aceptación formal y el renunciante se convierte en sujeto pasivo.
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