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A query was raised regarding whether the receipt of life insurance survival benefits should be subject to Personal Income Tax (IRPF) if they have already been taxed under Inheritance and Gift Tax. The Directorate General for Taxes (DGT) ruled that, because the policyholder is different from the beneficiary, the benefit is subject to Inheritance and Gift Tax rather than Income Tax.
Cuestión planteada Tratamiento de la prestación del seguro en el Impuesto sobre la Renta de las Personas Físicas, teniendo en cuenta que ya ha sido objeto de autoliquidación por el Impuesto de Sucesiones y Donaciones.
Cuando el contratante y el beneficiario son personas distintas, las cantidades derivadas de un contrato de seguro están sujetas al Impuesto sobre Sucesiones y Donaciones. Al estar sujeta a dicho impuesto, la renta no estará sujeta al Impuesto sobre la Renta de las Personas Físicas. En este caso, la prestación por supervivencia constituye una donación sujeta al Impuesto sobre Sucesiones y Donaciones.
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