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Consultants inquired about the taxation of mixed life insurance payouts following a policyholder's renunciation of their status as beneficiary. The DGT ruled that if such renunciation constitutes a free transfer of the policyholder's position, the benefits shall be taxed under Personal Income Tax (IRPF).
Cuestión planteada Tributación de la diferencia entre el capital que vayan a percibir los consultantes y el capital por el que se tributó en el Impuesto sobre Sucesiones y Donaciones.
Si la renuncia del tomador supone una cesión gratuita de su posición jurídica a los beneficiarios, las prestaciones del seguro de vida tributarán en el IRPF según el artículo 25.3 de la LIRPF. El rendimiento del capital mobiliario será la diferencia entre el capital percibido y el valor de la cesión (que actúa como prima satisfecha). Este rendimiento se integrará en la base imponible del ahorro.
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