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A query was raised regarding whether disability compensation following a court ruling should be taxed under Personal Income Tax (IRPF) or Inheritance Tax. The Directorate General for Taxes (DGT) ruled that, as the policyholder and the insured were the same person, Inheritance Tax does not apply and the amount must be taxed under the deceased's Personal Income Tax.
Cuestión planteada Si la cantidad percibida debe tributar en el IRPF o en el Impuesto sobre Sucesiones. Si la cantidad percibida está sometida a retención.
La prestación no está sujeta al Impuesto sobre Sucesiones porque el hecho imponible exige que el contratante sea una persona distinta del beneficiario. La cantidad debe tributar en el IRPF del causante como rendimiento del capital mobiliario, restando las primas satisfechas. La entidad aseguradora tiene la obligación de practicar la retención correspondiente sobre dicho rendimiento.
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