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A professional society pays life insurance premiums for a partner who will retire at 65. The DGT determines that these premiums constitute income in kind for the partner, and the subsequent payment of insurance benefits constitutes return of capital.
Cuestión planteada Tratamiento en el IRPF del socio y asegurado del pago de las primas y de las cantidades que abone la entidad consultante. Obligación de practicar retención o ingreso a cuenta. Periodo impositivo al que imputar, en su caso, la retención. Tributación de la rentabilidad en caso de que el seguro sea "unit linked".
El pago de primas de un seguro de vida por parte de la sociedad tomadora genera una renta en especie para el socio y asegurado, la cual se califica como rendimiento de actividad económica si el socio está en el régimen especial de autónomos o mutualidad. Posteriormente, las rentas percibidas del seguro se consideran rendimientos del capital mobiliario. El rendimiento del capital mobiliario se imputa al periodo en que las cantidades sean exigibles y estará sujeto a retención.
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