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A taxpayer asks how to tax the money received from a life insurance policy after their spouse's death, used to pay off a mortgage with a remainder. Hacienda rules that the amount used to cancel the mortgage constitutes a capital gain for income tax purposes.
Cuestión planteada Tributación de la prestación derivada del fallecimiento del cónyuge de la consultante en el IRPF de la consultante.
La prestación del seguro debe distinguirse entre la parte que cancela la deuda hipotecaria de la consultante (por la disolución de la sociedad de gananciales) y el remanente. La parte destinada a la cancelación de la deuda constituye una ganancia patrimonial sujeta al IRPF, según los artículos 33.1 y 37.1.l) de la LIRPF. Dicha ganancia debe integrarse en la base imponible general del impuesto por el importe amortizado que correspondiera a la parte del préstamo adjudicada en la disolución de la sociedad de gananciales.
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