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A company has requested clarification regarding the tax treatment of a 'unit linked' mixed life insurance policy taken out for a director. The DGT indicates that the portion of the premium that does not constitute at-risk capital may be treated as a benefit in kind once the right to payment becomes certain, whereas the at-risk capital always constitutes a benefit in kind.
Cuestión planteada Tratamiento en el IRPF del asegurado del contrato de seguro. Obligación de practicar retención o ingreso a cuenta.
La parte de la prima que no corresponda al capital en riesgo no genera renta si la renuncia de la empresa a sus derechos está condicionada a hechos inciertos. Si dicha renuncia se vuelve incondicional, se origina una renta en especie valorada por la provisión matemática. El capital en riesgo por fallecimiento siempre se considera renta en especie y debe imputarse en el momento del pago de la prima. Estas rentas se califican como rendimientos del trabajo.
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