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A query was raised regarding whether life insurance payouts due to death are subject to IRPF, ISD, or both. The DGT clarifies that taxation depends on whether the policyholder and the beneficiary are the same person and the origin of the premiums.
Cuestión planteada La consultante solicita conocer si las cantidades percibidas por el beneficiario del seguro tributan en el Impuesto sobre la Renta de las Personas Físicas (IRPF), en el Impuesto sobre Sucesiones y Donaciones (ISD) o en ambos impuestos simultáneamente.
Si el tomador y el beneficiario son personas distintas, la cantidad percibida tributa en el Impuesto sobre Sucesiones y Donaciones. Si las primas se pagaron con cargo a la sociedad de gananciales y el beneficiario es el cónyuge sobreviviente, la mitad de la cantidad tributa en el ISD y la otra mitad en el IRPF como rendimiento del capital mobiliario.
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