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A taxpayer has requested clarification regarding the tax implications of a mixed life insurance policy taken out by their company to cover severance pay. The Directorate General for Taxes (DGT) has ruled that if the company's waiver of its rights to the policy is contingent upon an uncertain event, a benefit in kind will arise once such rights become unconditional.
Cuestión planteada Incidencia en el IRPF del consultante del pago de la prima por la empresa y del cumplimiento del pacto de no competencia.
Si la renuncia de la empresa al derecho de rescate y a modificar beneficiarios está condicionada a un hecho futuro incierto, no hay renta en el pago de la prima. Cuando dicha renuncia devenga incondicional, se origina una renta en especie calificada como rendimiento del trabajo, valorada por la provisión matemática. Asimismo, la parte de la prima que corresponda al capital en riesgo por fallecimiento se considera siempre rendimiento del trabajo en especie. Las cantidades del seguro percibidas tras la imputación de la renta en especie serán rendimientos del capital mobiliario.
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