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A query was raised regarding whether receiving a life insurance survival benefit, where the beneficiary is not the policyholder, should be taxed under Personal Income Tax (IRPF) or Inheritance and Gift Tax. The Directorate General for Taxes (DGT) has determined that it must be taxed under Inheritance and Gift Tax.
Cuestión planteada Si la prestación por supervivencia a percibir por el hijo tributa en el Impuesto sobre la Renta de las Personas Físicas o en el Impuesto sobre Sucesiones y Donaciones.
Cuando el contratante y el beneficiario son personas distintas, las cantidades derivadas de un contrato de seguro sobre la vida están sujetas al Impuesto sobre Sucesiones y Donaciones. El beneficiario es el sujeto pasivo obligado al pago de dicho impuesto. Al estar sujetas al Impuesto sobre Sucesiones y Donaciones, estas rentas no están sujetas al Impuesto sobre la Renta de las Personas Físicas.
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