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A married taxpayer consulted on the tax treatment of a life insurance benefit received due to absolute and permanent disability. The DGT determines that such a benefit constitutes capital income.
Cuestión planteada Tributación de la prestación percibida por el acaecimiento de la contingencia de incapacidad absoluta y permanente.
La prestación por incapacidad absoluta y permanente se califica como rendimiento del capital mobiliario según el artículo 25.3.a) de la LIRPF. Al ser un seguro temporal anual renovable, el rendimiento es la diferencia entre el capital percibido y la prima del año en curso. Este rendimiento se integra en la base imponible del ahorro conforme al artículo 49 de la LIRPF.
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