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A query was raised regarding whether receiving a life insurance benefit for survival is subject to Inheritance and Gift Tax and whether it must be settled before payment. The DGT ruled that, if the beneficiary and the policyholder are different persons, the benefit constitutes a gratuitous inter vivos acquisition subject to said tax.
Cuestión planteada Tributación de la prestación del seguro. En su caso, si es necesario liquidar el Impuesto de Sucesiones y Donaciones con carácter previo al cobro de la prestación.
Cuando el contratante y el beneficiario son personas distintas, las cantidades derivadas de un contrato de seguro de vida por supervivencia están sujetas al Impuesto sobre Sucesiones y Donaciones. La base imponible será el valor neto del derecho adquirido, correspondiente al importe de la prestación percibida. Las entidades aseguradoras no podrán efectuar el pago de la prestación sin que se justifique la presentación de la documentación de liquidación o el ingreso de la autoliquidación.
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