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An inquirer asks whether a benefit from a Swiss retirement savings plan, received following her husband's death, should be subject to Personal Income Tax (IRPF) or Inheritance and Gift Tax (ISD). The Directorate General for Taxes (DGT) rules that it is subject to Inheritance and Gift Tax and examines the possibility of deducting the tax paid in Switzerland.
Question raised: Whether the benefit must be taxed under Personal Income Tax or Inheritance and Gift Tax. Possibility of deducting the withholding tax applied at source.
La prestación tributa en el ISD por ser la percepción de cantidades por beneficiarios de seguros de vida cuando el contratante es distinto del beneficiario. Es posible aplicar la deducción por doble imposición internacional si el impuesto suizo es similar al ISD. Si las primas se pagaron con cargo a la sociedad de gananciales, solo la mitad de la cantidad tributa en el ISD y la otra mitad en el IRPF.
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