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A query was raised regarding whether the capital from a group disability insurance policy should be taxed under the deceased's Personal Income Tax (IRPF) or under Inheritance Tax. The Directorate General for Tax Assurance (DGT) ruled that it constitutes employment income of the deceased, and the heir must pay Inheritance Tax accordingly.
Cuestión planteada Tratamiento fiscal del capital percibido. En particular, si debe incluir dicha renta en su declaración del IRPF o presentar una declaración complementaria del IRPF del fallecido, y si debe tributar en el Impuesto sobre Sucesiones y Donaciones.
La prestación de invalidez de un seguro que instrumenta compromisos por pensiones es un rendimiento del trabajo que debe imputarse al período impositivo en que sea exigible. Al ser exigible en 2017 por la contingencia, debe integrarse en la base imponible del fallecido mediante autoliquidación complementaria. El derecho económico percibido por la heredera forma parte de la masa hereditaria y tributa por el Impuesto sobre Sucesiones y Donaciones.
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