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An individual has enquired whether receiving life insurance proceeds following a spouse's death, intended to repay a joint mortgage, is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) clarifies that taxation depends on whether the repayment applies solely to the deceased's portion of the debt or also to the claimant's share.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de la consultante de la mencionada prestación.
Si la prestación del seguro solo cancela la parte de la deuda que correspondía al cónyuge fallecido, no hay renta para la consultante. Si la prestación cancela también parte de la deuda de la consultante, esta obtiene una ganancia patrimonial sujeta a IRPF por el importe amortizado que le corresponda. Esta ganancia se integra en la base imponible general según el artículo 37.1.l) de la LIRPF.
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