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A married couple sought clarification on the taxation of a life insurance policy held under community property. The Directorate-General for Tax Assurance (DGT) clarified that if the policyholder surrenders the insurance, it is subject to Personal Income Tax (IRPF), whereas if the beneficiary receives the payment upon maturity, it is subject to Inheritance and Gift Tax (ISD).
Cuestión planteada Tributación del rescate de la póliza.
Si el tomador ejerce el derecho de rescate durante la vigencia del seguro, el rendimiento obtenido se considera rendimiento del capital mobiliario en el IRPF. Si no se rescata y la beneficiaria percibe la prestación al vencimiento, la cantidad está sujeta al Impuesto sobre Sucesiones y Donaciones por ser una adquisición de derechos a título gratuito e intervivos. En este último caso, la base imponible será el valor neto del derecho adquirido, correspondiente al importe de la prestación percibida.
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