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A taxpayer inquired about the taxation of a life insurance benefit used to cancel a mortgage and provide a remaining balance. The DGT ruled that both amounts are taxed as income from movable capital.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de la mencionada prestación.
La prestación por incapacidad percibida por el acreedor hipotecario para amortizar la deuda tiene el mismo tratamiento fiscal que si el beneficiario fuera el propio contribuyente. Tanto la parte que cancela el préstamo como el remanente percibido se consideran rendimientos del capital mobiliario. Estos rendimientos se determinan por la diferencia entre el capital percibido y las primas satisfechas e integran la base imponible del ahorro.
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