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A taxpayer inquired which tax year should be used to declare an additional amount received in 2015 for a life insurance policy, following a dispute regarding the benefit amount for 2014. The Directorate General of Taxes (DGT) ruled that the amount must be attributed to the 2014 tax year.
Cuestión planteada Período impositivo al que debe imputar la prestación del seguro pagada en el año 2015. Cumplimentación del rendimiento en la declaración del Impuesto sobre la Renta de las Personas Físicas.
Los rendimientos del capital mobiliario derivados de seguros de vida se imputan al periodo en que la prestación resulte exigible al beneficiario. La exigibilidad se valora según la normativa de seguros, tras la comunicación del siniestro y el acaecimiento de la contingencia. Al no haberse judicializado el desacuerdo sobre el importe, la cantidad adicional debe imputarse al ejercicio en que se reconoció el derecho, en este caso, 2014.
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