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A taxpayer and their spouse, married under the community property regime, held a mortgage and a life insurance policy covering disability. Upon the declaration of incapacity, the insurer paid the bank directly to reduce the mortgage debt.
Cuestión planteada Tributación de la mencionada prestación en el Impuesto sobre la Renta de las Personas Físicas del consultante y del que era su cónyuge en el momento al que se refieren los hechos.
La amortización parcial del préstamo mediante la prestación del seguro se considera rendimiento del capital mobiliario para el consultante, según el artículo 25.3.a) de la LIRPF. El rendimiento se determina por la diferencia entre el capital percibido por el acreedor y las primas satisfechas. Estos rendimientos constituyen renta del ahorro e integran la base imponible del ahorro del titular. Para el cónyuge, la prestación no determina la obtención de renta alguna.
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