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A widow seeks clarification on the tax treatment of a life insurance benefit contracted by her husband under the community property regime. The Directorate General for Taxes (DGT) determines that half of the amount received is subject to Inheritance and Gift Tax, while the other half is subject to Personal Income Tax.
Cuestión planteada Tratamiento en el IRPF de la prestación percibida
Cuando el contratante y el beneficiario son personas distintas, la prestación está sujeta al Impuesto sobre Sucesiones y Donaciones. Si el seguro se contrató con cargo a la sociedad de gananciales y el beneficiario es el cónyuge sobreviviente, la base imponible del ISD será la mitad de la cantidad percibida. La otra mitad tributará en el IRPF como rendimiento del capital mobiliario, calculándose el rendimiento por la diferencia entre la mitad del capital percibido y la mitad de la parte de la prima destinada a la cobertura del fallecimiento.
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