{"id":9927,"date":"2024-12-19T09:41:57","date_gmt":"2024-12-19T09:41:57","guid":{"rendered":"http:\/\/www.mesastrigo-advocats.com\/?p=9927"},"modified":"2025-07-09T08:13:56","modified_gmt":"2025-07-09T08:13:56","slug":"contratos-de-seguros-retencion-e-ingreso-a-cuenta","status":"publish","type":"post","link":"https:\/\/www.mesastrigoadvocats.com\/en\/blog\/contratos-de-seguros-retencion-e-ingreso-a-cuenta\/","title":{"rendered":"Contratos de seguros: retenci\u00f3n e ingreso a cuenta"},"content":{"rendered":"\t\t
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Aquesta setmana volem compartir amb els lectors la Consulta Vinculant n\u00famero CV0311-2024 del Departament de Tributs i de Fronteres (en endavant, DTF), del 28 de maig del 2024, en relaci\u00f3 amb l\u2019obligaci\u00f3 de practicar retenci\u00f3 i ingr\u00e9s a compte sobre les rendes procedents de contractes d\u2019asseguran\u00e7a.<\/p>

La Consultant va sol\u00b7licitar al DTF sobre quina \u00e9s la forma correcta d\u2019aplicar, si s\u2019escau, la retenci\u00f3 en cas de guanys de capital en operatives habituals en una companyia d\u2019assegurances, en contractes d\u2019asseguran\u00e7a de vida, quan es produeix la defunci\u00f3 de l\u2019assegurat, en aplicaci\u00f3 del nou reglament d\u2019IRPF i les modificacions de la Llei 5\/2014 d\u2019IRPF, vigents a partir de l\u2019any 2024:<\/p>

En relaci\u00f3 amb la q\u00fcesti\u00f3 relacionada amb la tributaci\u00f3 a l\u2019efecte de l\u2019Impost sobre la Renda de les Persones F\u00edsiques (d\u2019ara en endavant, IRPF) de la prestaci\u00f3 econ\u00f2mica derivada d\u2019un contracte d\u2019asseguran\u00e7a de vida quan es produeix la defunci\u00f3 del prenedor, la Llei 5\/2014, del 24 d\u2019abril, de l\u2019Impost sobre la Renda de les Persones F\u00edsiques (d\u2019ara en endavant, IRPF), a l\u2019article 4, sobre el fet generador de l\u2019impost, preveu el seg\u00fcent:<\/p>

\u201cArticle 4. Fet generador<\/p>

No estan subjectes a aquest impost les adquisicions de b\u00e9ns i drets per her\u00e8ncia, llegat o qualsevol altre t\u00edtol successori, aix\u00ed com les adquisicions de b\u00e9ns i drets per donaci\u00f3 o qualsevol altre negoci jur\u00eddic a t\u00edtol gratu\u00eft, inter vivos, i la percepci\u00f3 de quantitats pels beneficiaris de contractes d\u2019asseguran\u00e7a sobre la vida, quan el prenedor sigui una persona distinta del beneficiari.\u201d<\/p>

D\u2019acord amb aquest precepte, estan excloses de l\u2019\u00e0mbit de l\u2019impost (com a rendes no subjectes) les prestacions procedents de contractes d\u2019asseguran\u00e7a sobre la vida quan el prenedor sigui una persona distinta del beneficiari. Conseg\u00fcentment, l\u2019entitat consultant no haur\u00e0 d\u2019efectuar retenci\u00f3 quan satisfaci aquest tipus de renda.<\/p>

Sobre la q\u00fcesti\u00f3, quant a les prestacions econ\u00f2miques derivades d\u2019assegurances per cobrir l\u2019amortitzaci\u00f3 de pr\u00e9stecs hipotecaris, en relaci\u00f3 amb aquest tipus de rendes, el Departament de Tributs i de Fronteres, en data 4 de mar\u00e7 del 2015, va emetre un comunicat t\u00e8cnic sobre la tributaci\u00f3 en l\u2019Impost sobre la Renda de les Persones F\u00edsiques de determinades operacions d\u2019asseguran\u00e7a. Aquest comunicat t\u00e8cnic dedica un apartat a la tributaci\u00f3 de les rendes procedents d\u2019assegurances per cobrir l\u2019amortitzaci\u00f3 de pr\u00e9stecs hipotecaris:<\/p>

\u00abviii. Assegurances per cobrir l\u2019amortitzaci\u00f3 de pr\u00e9stecs hipotecaris<\/p>

Finalment, s\u2019ha de fer refer\u00e8ncia a una certa tipologia d\u2019assegurances de vida que cobreixen (normalment) les conting\u00e8ncies de mort i\/o invalidesa, les quals s\u00f3n formalitzades per part de persones f\u00edsiques (amb la condici\u00f3 de prenedors i assegurats) per\u00f2 designant com a benefici\u00e0ria l\u2019entitat financera que pr\u00e8viament li ha concedit un pr\u00e9stec (generalment, hipotecari), amb la finalitat de garantir el pagament del capital pendent del pr\u00e9stec en el cas de produir-se qualsevol de les conting\u00e8ncies esmentades.<\/p>

En el moment en qu\u00e8 es verifica la conting\u00e8ncia coberta pel contracte i l\u2019entitat financera rep la indemnitzaci\u00f3 estipulada, es genera una renda per l\u2019obligat tributari que ostentava la condici\u00f3 de deutor de l\u2019entitat financera (aix\u00ed com, normalment, la de prenedor i assegurat en el contracte d\u2019asseguran\u00e7a); aix\u00f2 no obstant, aquesta renda no es deriva pr\u00f2piament de l\u2019operaci\u00f3 d\u2019asseguran\u00e7a, sin\u00f3 que t\u00e9 el seu origen en la cancel\u00b7laci\u00f3 del deute a c\u00e0rrec de l\u2019obligat tributari.<\/p>

Per tant, la qualificaci\u00f3 d\u2019aquesta renda \u00e9s la de guany de capital, a computar per l\u2019import del deute pendent de satisfer i que es cancel\u00b7la en el moment de produir-se la conting\u00e8ncia coberta.<\/p>

En el cas en qu\u00e8 tal conting\u00e8ncia \u00e9s la mort del deutor (i prenedor \/ assegurat de l\u2019asseguran\u00e7a), resultaria d\u2019aplicaci\u00f3 l\u2019exempci\u00f3 prevista a la lletra I de l\u2019article 5 de la Llei de l\u2019impost, relativa als \u2018guanys de capital que es posin de manifest en les transmissions lucratives per causa de mort de l\u2019obligat tributari\u2019, per\u00f2 \u00fanicament en la part del deute que corresponia al difunt.\u00bb<\/p>

Altrament, la LIRPF, sobre l\u2019obligaci\u00f3 d\u2019efectuar pagament a compte, a l\u2019article 50.2, estableix el seg\u00fcent:<\/p>

\u00abArticle 50. Obligats a efectuar pagaments a compte<\/p>

[\u2026]<\/p>

Les entitats i les persones jur\u00eddiques residents al Principat d\u2019Andorra que satisfacin o abonin rendes gravades per aquest impost estan obligades a practicar retenci\u00f3 i ingr\u00e9s a compte, en concepte de pagament a compte de l\u2019impost sobre la renda de les persones f\u00edsiques corresponent al perceptor, i a ingressar-ne l\u2019import al ministeri encarregat de les finances, quan satisfacin les tipologies de rendes seg\u00fcents:<\/p>

[\u2026]<\/p>

c) Guanys de capital derivats de contractes d\u2019asseguran\u00e7a sobre la vida, en els termes que s\u2019estableixin reglament\u00e0riament.<\/p>

Per la seva banda, el Reglament de l\u2019Impost sobre la Renda de les Persones F\u00edsiques, a l\u2019article 40, desenvolupa com es determina el c\u00e0lcul de la retenci\u00f3:<\/p>

\u201cArticle 40. C\u00e0lcul de la retenci\u00f3 o l\u2019ingr\u00e9s a compte<\/p>

Amb car\u00e0cter general, la retenci\u00f3 o l\u2019ingr\u00e9s a compte sobre els guanys de capital procedents de contractes d\u2019assegurances que cobreixen les conting\u00e8ncies de mort i\/o invalidesa, els quals s\u00f3n formalitzats per persones f\u00edsiques per\u00f2 designant com a benefici\u00e0ria l\u2019entitat financera que pr\u00e8viament els ha concedit un pr\u00e9stec, amb la finalitat de garantir el pagament del capital pendent del pr\u00e9stec en el cas de produir-se qualsevol de les conting\u00e8ncies esmentades, es determina aplicant un percentatge fix del 10% sobre l\u2019import de la renda \u00edntegra satisfeta.<\/p>

En cas que aquesta conting\u00e8ncia sigui la mort del deutor, prenedor de l\u2019asseguran\u00e7a, resultaria aplicable l\u2019exempci\u00f3 prevista a la lletra l de l\u2019article 5 de la Llei de l\u2019impost, per\u00f2 \u00fanicament en la part del deute que corresponia al difunt.\u201d<\/p>

D\u2019acord amb aquests articles i el criteri manifestat pel Departament de Tributs i de Fronteres mitjan\u00e7ant el comunicat t\u00e8cnic, la renda que es genera per l\u2019obligat tributari que ostentava la condici\u00f3 de deutor de l\u2019entitat financera i que t\u00e9 el seu origen en la cancel\u00b7laci\u00f3 del deute a c\u00e0rrec de l\u2019obligat tributari t\u00e9 la qualificaci\u00f3 de guany patrimonial subjecte a l\u2019impost. Per tant, l\u2019entitat consultant, com a pagadora d\u2019aquestes rendes, haur\u00e0 d\u2019aplicar una retenci\u00f3 del 10% sobre l\u2019import de la renda \u00edntegra satisfeta.<\/p>

En el cas en qu\u00e8 aquesta conting\u00e8ncia fos la mort del deutor, resultaria aplicable l\u2019exempci\u00f3 prevista a la lletra l de l\u2019article 5 de la Llei de l\u2019impost, per\u00f2 \u00fanicament en la part del deute que corresponia al difunt. En aquest sup\u00f2sit, en tractar-se d\u2019una renda exempta, l\u2019entitat pagadora no haur\u00e0 de practicar retenci\u00f3.<\/p>

Quant al contracte d\u2019asseguran\u00e7a de vida amb defunci\u00f3 de l\u2019assegurat (sense intervenci\u00f3 d\u2019una entitat financera com a benefici\u00e0ria) per\u00f2 amb exist\u00e8ncia d\u2019un deute hipotecari, at\u00e8s que el seu origen \u00e9s la cancel\u00b7laci\u00f3 del deute amb l\u2019entitat financera a c\u00e0rrec de l\u2019obligat tributari, la renda derivada del contracte d\u2019asseguran\u00e7a t\u00e9 la qualificaci\u00f3 de guany patrimonial subjecte a l\u2019impost, amb independ\u00e8ncia que la persona benefici\u00e0ria sigui el c\u00f2njuge del difunt o l\u2019entitat financera. En conseq\u00fc\u00e8ncia, ser\u00e0 aplicable la resposta donada en el sup\u00f2sit anterior.<\/p>

Descobreix aqu\u00ed la not\u00edcia: Contractes d’assegurances: retenci\u00f3 i ingr\u00e9s a compte<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t <\/div>\r\n <\/div>\r\n \t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Compartim la Consulta Vinculant n\u00famero CV0311-2024 del Departament de Tributs i de Fronteres<\/p>\n","protected":false},"author":1,"featured_media":9928,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-9927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consultorio-fiscal"],"yoast_head":"\nContratos de seguros - Mesas Trigo abogados<\/title>\n<meta name=\"description\" content=\"Analizamos la consulta Vinculante CV0311-2024: criterios sobre retenciones en seguros de vida y cancelaci\u00f3n de deudas hipotecarias en el IRPF\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mesastrigoadvocats.com\/blog\/contratos-de-seguros-retencion-e-ingreso-a-cuenta\/\" \/>\n<meta property=\"og:locale\" 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