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A taxpayer queried the tax treatment of a death benefit from a savings insurance policy held with a mutual society. The DGT ruled that if the contributions were eligible as deductible expenses or subject to tax reductions, the benefit must be taxed as employment income.
Cuestión planteada Tratamiento fiscal correspondiente a la prestación por fallecimiento que percibe el consultante.
Si las aportaciones a la mutualidad de previsión social pudieron ser objeto de reducción en la base imponible o de gasto deducible en la actividad económica, la prestación por fallecimiento tributará en el IRPF como rendimiento del trabajo. Esta integración en la base imponible general se produce con independencia de que las aportaciones hayan sido efectivamente reducidas por el mutualista.
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