{"id":23551,"date":"2021-11-04T11:00:00","date_gmt":"2021-11-04T10:00:00","guid":{"rendered":"https:\/\/www.mgc.es\/?p=23551"},"modified":"2022-05-11T16:29:07","modified_gmt":"2022-05-11T14:29:07","slug":"impost-succesions-i-asseguranca-de-vida","status":"publish","type":"post","link":"https:\/\/www.mgc.es\/ca\/blog\/impost-succesions-i-asseguranca-de-vida\/","title":{"rendered":"Impost de successions i asseguran\u00e7a de vida: Com funciona?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\"><p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndex de continguts<\/p>\n<\/div><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.mgc.es\/ca\/blog\/impost-succesions-i-asseguranca-de-vida\/#Per_que_els_beneficiaris_duna_asseguranca_de_vida_han_de_pagar_limpost_de_successions\" >Per qu\u00e8 els beneficiaris d&#8217;una asseguran\u00e7a de vida han de pagar l&#8217;impost de successions?&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.mgc.es\/ca\/blog\/impost-succesions-i-asseguranca-de-vida\/#Com_tributa_una_asseguranca_de_vida\" >Com tributa una asseguran\u00e7a de vida?<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Les <a href=\"https:\/\/www.mgc.es\/vida\/\">assegurances de vida<\/a> tenen com a finalitat servir de garantia a la fam\u00edlia de la persona assegurada quan t\u00e9 lloc la mort prematura. Simes no, en constituir una entrada de diners, est\u00e0 subjecta a impostos. Perqu\u00e8 coneguis al detall com tributen, avui et parlem de l&#8217;Impost de successions i de l&#8217;asseguran\u00e7a de vida.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Per_que_els_beneficiaris_duna_asseguranca_de_vida_han_de_pagar_limpost_de_successions\"><\/span>Per qu\u00e8 els beneficiaris d&#8217;una asseguran\u00e7a de vida han de pagar l&#8217;impost de successions?&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>La persona benefici\u00e0ria d&#8217;una asseguran\u00e7a de vida \u00e9s aquella que rebr\u00e0 la indemnitzaci\u00f3 que s&#8217;hagi especificat en les condicions del contracte en el cas de produir-se el sinistre. Ve designada per la persona assegurada i ha d&#8217;especificar-se en la documentaci\u00f3. D&#8217;aquesta manera, quan aquell t\u00e9 lloc, pot procedir amb la sol\u00b7licitud de la indemnitzaci\u00f3.<\/p>\n\n\n\n<p>Aquesta pot consistir tant en diners al comptat com en una s\u00e8rie de rendes que es prolonguen en el temps. En qualsevol cas, tenen la consideraci\u00f3 d&#8217;un b\u00e9 o dret que ha estat transm\u00e8s a t\u00edtol lucratiu, que ve a ser la definici\u00f3 jur\u00eddica de l&#8217;Impost de successions i donacions.<\/p>\n\n\n\n<p>Dit d&#8217;una altra manera, aquell b\u00e9, participaci\u00f3, t\u00edtol o diners en efectiu que es rep sense donar res com a contraprestaci\u00f3 implica el pagament d&#8217;aquest tribut. I per a garantir que es procedeix amb el pagament de l&#8217;Impost de successions en l&#8217;asseguran\u00e7a de vida, les companyies asseguradores sol\u00b7liciten que se certifiqui el pagament abans de procedir amb l&#8217;abonament de la indemnitzaci\u00f3, tot i que el termini per al pagament d&#8217;aquest impost \u00e9s de sis mesos.<\/p>\n\n\n\n<p>At\u00e8s que la quantia de l&#8217;impost pot ser elevada, les asseguradores estan autoritzades per a emetre xecs a nom de l&#8217;organisme de recaptaci\u00f3 amb la quantia de l&#8217;impost que va associat a la prestaci\u00f3. Aix\u00ed s&#8217;aconsegueix agilitar el tr\u00e0mit del pagament de la indemnitzaci\u00f3.<\/p>\n\n\n\n<p>Fet aix\u00f2, el termini per al cobrament t\u00e9 un l\u00edmit de trenta dies des que es rep tota la documentaci\u00f3 requerida. Malgrat aix\u00f2, en alguns casos pot abonar-se un avan\u00e7ament en q\u00fcesti\u00f3 de dies, que permeti fer front a les despeses urgents.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Com_tributa_una_asseguranca_de_vida\"><\/span>Com tributa una asseguran\u00e7a de vida?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Les assegurances de vida no sempre tributen de la mateixa forma, ja que cal tenir en compte si la persona prenedora i la benefici\u00e0ria s\u00f3n la mateixa, aix\u00ed com el tipus de sinistre. Perqu\u00e8 no hi hagi dubtes sobre aquest tema, definirem a cada figura implicada.<\/p>\n\n\n\n<p>La persona prenedora de l&#8217;asseguran\u00e7a \u00e9s la que s&#8217;encarrega de pagar les primes. L&#8217;assegurada \u00e9s aquella sobre la qual recau el risc i que s&#8217;assegura per una quantitat de diners que queda especificada en la p\u00f2lissa, i que es coneix com a capital assegurat. En tercer lloc, la benefici\u00e0ria \u00e9s la que rep la prestaci\u00f3; \u00e9s a dir, la indemnitzaci\u00f3, quan l&#8217;anterior sofreix el sinistre que cobria l&#8217;asseguran\u00e7a.<\/p>\n\n\n\n<p>Amb aquests conceptes clars, cal distingir entre quatre situacions possibles. Aix\u00ed podrem saber si cal pagar en l&#8217;Impost de successions de l&#8217;asseguran\u00e7a de vida o si, per contra, es tributar\u00e0 en l&#8217;IRPF.<\/p>\n\n\n\n<p>Quan la persona prenedora i la benefici\u00e0ria s\u00f3n la mateixa; \u00e9s a dir, qui paga i qui obt\u00e9 el capital, tant si es tracta de prestacions per superviv\u00e8ncia de l&#8217;assegurada com per la seva defunci\u00f3, es tributa en l&#8217;IRPF. No obstant aix\u00f2, quan s\u00f3n diferents, que seria, per exemple, quan \u00e9s l&#8217;assegurada qui paga i la seva fam\u00edlia qui es beneficia, tant en la superviv\u00e8ncia com en la defunci\u00f3 s&#8217;aplica l&#8217;Impost de successions i donacions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tributaci\u00f3 per invalidesa<\/h3>\n\n\n\n<p>Si la invalidesa \u00e9s el sinistre que s&#8217;ha contemplat en la p\u00f2lissa de l&#8217;asseguran\u00e7a, el prenedor o el beneficiari obtenen el que es coneix com a Rendiment del Capital Mobiliari o RCM. Aquest tributa en l&#8217;IRPF segons una escala que grava les rendes d&#8217;estalvi quan el prenedor, l&#8217;assegurat i el beneficiari s\u00f3n la mateixa persona.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tributaci\u00f3 per defunci\u00f3<\/h3>\n\n\n\n<p>Quan la persona assegurada mor, la benefici\u00e0ria ha de procedir amb el pagament de l&#8217;Impost de Successions de l&#8217;asseguran\u00e7a de vida, en la modalitat de successions, ja que s&#8217;inclouen tamb\u00e9 les donacions, com ja esmentarem anteriorment.<\/p>\n\n\n\n<p>A l&#8217;hora de tributar, intervenen tres variables a considerar. La primera \u00e9s la quantitat de diners que es percebr\u00e0. Aquest impost es considera progressiu, cosa que significa que el pagament \u00e9s proporcional al que es rebi. Com m\u00e9s rebem, m\u00e9s gran ser\u00e0 el pagament a efectuar.<\/p>\n\n\n\n<p>En segon lloc, el grau de parentiu amb la persona que ha mort i, en tercer, la Comunitat Aut\u00f2noma, ja que \u00e9s un impost que s&#8217;ha cedit a aquestes. El pagament es far\u00e0 en la que hagi residit durant m\u00e9s temps en els cinc anys anteriors a la data de la defunci\u00f3.<\/p>\n\n\n\n<p>En cada regi\u00f3 s&#8217;aplica una legislaci\u00f3 diferent, i en alguns casos, existeixen beneficis fiscals que poden aconseguir el 99%. Per a con\u00e8ixer els detalls sobre la tributaci\u00f3 de l&#8217;Impost de successions de l&#8217;asseguran\u00e7a de vida, consulta en la teva Comunitat.<\/p>\n\n\n\n<p>Fes un cop d&#8217;ull a les <a href=\"https:\/\/www.mgc.es\/vida\/\">assegurances de vida d\u2019MGC M\u00fatua<\/a> i gaudeix de les m\u00e0ximes cobertures per a tu i per als teus. Tingues la tranquil\u00b7litat d&#8217;estar cobert davant qualsevol situaci\u00f3 que pugui donar-se.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les assegurances de vida tenen com a finalitat servir de garantia a la fam\u00edlia de la persona assegurada quan t\u00e9 lloc la mort prematura. Simes no, en constituir una entrada de diners, est\u00e0 subjecta a impostos. Perqu\u00e8 coneguis al detall com tributen, avui et parlem de l&#8217;Impost de successions i de l&#8217;asseguran\u00e7a de vida. Per [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":23548,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,2],"tags":[],"class_list":["post-23551","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assegurances","category-sense-categoria"],"featured_image_src":"https:\/\/www.mgc.es\/wp-content\/uploads\/2021\/10\/impuesto-de-sucesiones-y-seguro-de-vida-scaled.jpg","author_info":{"display_name":"Revista Inter\u00e8s Mutu","author_link":"https:\/\/www.mgc.es\/ca\/blog\/author\/interesmutu\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impost de successions i asseguran\u00e7a de vida: Com funciona? - MGC M\u00fatua<\/title>\n<meta name=\"description\" content=\"T&#039;expliquem tot el que has de saber sobre l&#039;impost de successions i les assegurances de vida. 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