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A person acquires an insurance portfolio through monthly payments equal to 50% of generated income. The DGT considers these payments as compensation for acquiring patrimonial rights, not as remuneration for professional services.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas de los pagos mensuales correspondientes a la compra de cartera antes descrita. Obligaciones fiscales derivadas de la adquisición de la mencionada cartera.
La adquisición de una cartera de seguros constituye la compra de un elemento patrimonial afecto y no una retribución por servicios profesionales. Por tanto, la contraprestación pagada mensualmente no está sujeta a retención a cuenta del IRPF, al no encajar en los supuestos de rentas sujetas a retención del Reglamento del IRPF.
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