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A person receives a life insurance payment after being declared absolutely and permanently incapacitated. The DGT determines that, as the beneficiary is the policyholder herself, the exception in Article 40 of the law does not apply, and the income must be taxed as capital gains.
Cuestión planteada Tributación de la prestación percibida en el IRPF. En particular, posible aplicación de la disposición adicional cuadragésima de la Ley del IRPF.
No se aplica la disposición adicional cuadragésima de la LIRPF porque la beneficiaria es la propia consultante y no el acreedor hipotecario. La prestación recibida tiene la consideración de rendimiento íntegro del capital mobiliario, determinado por la diferencia entre el capital percibido y las primas satisfechas. Estos rendimientos constituyen renta del ahorro y se integran en la base imponible del ahorro.
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