{"id":24919,"date":"2025-09-29T13:10:49","date_gmt":"2025-09-29T11:10:49","guid":{"rendered":"https:\/\/www.elcol-legi.org\/w\/?p=24919"},"modified":"2025-10-01T17:17:55","modified_gmt":"2025-10-01T15:17:55","slug":"nota-ass-fiscal-06-2025-fiscalidad-seguros-vida","status":"publish","type":"post","link":"https:\/\/www.elcol-legi.org\/w\/nota-ass-fiscal-06-2025-fiscalidad-seguros-vida\/","title":{"rendered":"Nota Ass. Fiscal 06-2025. Fiscalidad asseguranes de vida"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;3\/4&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>Fiscalitat en les assegurances de vida<\/h2>\n<p>[\/vc_column_text][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text css=&#8221;&#8221;]<em>La percepci\u00f3 de les indemnitzacions<\/em>[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1759244504366{margin-bottom: 20px !important;}&#8221;]En la present nota analitzarem les conseq\u00fc\u00e8ncies fiscals de les prestacions per indemnitzacions realitzades per les assegurances de vida a favor dels seus beneficiaris, que s\u00f3n variables en funci\u00f3 de qui sigui el prenedor, l\u2019assegurat i el beneficiari de la p\u00f2lissa, i les eventuals concurr\u00e8ncies de m\u00e9s d\u2019una d\u2019aquestes condicions en una mateixa persona.<\/p>\n<p>El primer cas a analitzar \u00e9s quan les figures del prenedor i de l\u2019assegurat no coincideixen. Per aquesta ra\u00f3, en cas de defunci\u00f3 de l\u2019assegurat, no es produeix, en cap cas, el fet imposable en l\u2019ISD, modalitat de successions, per al prenedor. La ra\u00f3 \u00e9s que, com que el prenedor (contractant de l\u2019asseguran\u00e7a i qui paga la prima) no \u00e9s l\u2019assegurat, en cas de defunci\u00f3 d\u2019aquest, els drets consolidats no passen a formar part del cabal hereditari de l\u2019assegurat, de manera que no es produeix el fet imposable de la successi\u00f3 a efectes de l\u2019ISD.<\/p>\n<p>Si, a m\u00e9s, el beneficiari \u00e9s alhora prenedor (per exemple, una esposa que paga una asseguran\u00e7a de vida que cobreixi la conting\u00e8ncia per defunci\u00f3 del seu marit), ell mateix percebr\u00e0 la indemnitzaci\u00f3 sobre part del capital que ha aportat al producte. Per tant, se li generar\u00e0 un rendiment del capital mobiliari (base imposable de l\u2019estalvi) per la difer\u00e8ncia entre el capital percebut i la part corresponent a l\u2019aportaci\u00f3 de la qual \u00e9s beneficiari, a l\u2019escala impositiva seg\u00fcent de l\u2019IRPF.[\/vc_column_text][vc_btn title=&#8221;Consulta aqu\u00ed la nota exclusiva per col\u00b7legiats\/des&#8221; color=&#8221;primary&#8221; align=&#8221;center&#8221; css=&#8221;&#8221; link=&#8221;url:https%3A%2F%2Fwww.elcol-legi.org%2Fw%2Fdownload%2Fnota-ass-fiscal-06-2025-fiscalidad-seguros-de-vida%2F|title:Nota%20Ass.%20Fiscal%2006-2025.%20Fiscalidad%20seguros%20de%20vida&#8221;][vc_row_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=&#8221;1\/4&#8243;][stm_spacing lg_spacing=&#8221;50&#8243; md_spacing=&#8221;50&#8243; sm_spacing=&#8221;50&#8243; xs_spacing=&#8221;50&#8243;][vc_column_text]<\/p>\n<h2>\u00daltimes not\u00edcies<\/h2>\n<p>[\/vc_column_text][stm_news loop=&#8221;size:4|order_by:date|order:DESC|post_type:post|categories:8&#8243; posts_per_row=&#8221;2&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;3\/4&#8243;][vc_column_text css=&#8221;&#8221;] Fiscalitat en les assegurances de vida [\/vc_column_text][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text css=&#8221;&#8221;]La percepci\u00f3 de les indemnitzacions[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1759244504366{margin-bottom: 20px !important;}&#8221;]En la present nota analitzarem les conseq\u00fc\u00e8ncies fiscals de les prestacions per indemnitzacions realitzades per les assegurances de vida a favor dels seus beneficiaris, que s\u00f3n variables en funci\u00f3 de qui sigui<\/p>\n","protected":false},"author":4,"featured_media":25002,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[160,1868,2088],"class_list":["post-24919","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies","tag-mediarionews","tag-mn-2","tag-mn283"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nota Ass. 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Fiscalidad asseguranes de vida - Col-legi de Mediadors d&#039;Assegurances de Barcelona\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column width=&#8221;3\/4&#8243;][vc_column_text css=&#8221;&#8221;] Fiscalitat en les assegurances de vida [\/vc_column_text][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text css=&#8221;&#8221;]La percepci\u00f3 de les indemnitzacions[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1759244504366{margin-bottom: 20px !important;}&#8221;]En la present nota analitzarem les conseq\u00fc\u00e8ncies fiscals de les prestacions per indemnitzacions realitzades per les assegurances de vida a favor dels seus beneficiaris, que s\u00f3n variables en funci\u00f3 de qui sigui\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.elcol-legi.org\/w\/nota-ass-fiscal-06-2025-fiscalidad-seguros-vida\/\" \/>\n<meta property=\"og:site_name\" content=\"Col-legi de Mediadors d&#039;Assegurances de Barcelona\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-29T11:10:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-01T15:17:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.elcol-legi.org\/w\/wp-content\/uploads\/2025\/09\/fiscal-dimitri-karastelev-ZH4FUYiaczY-unsplash-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"elcol-legi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"elcol-legi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/nota-ass-fiscal-06-2025-fiscalidad-seguros-vida\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/nota-ass-fiscal-06-2025-fiscalidad-seguros-vida\\\/\"},\"author\":{\"name\":\"elcol-legi\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/#\\\/schema\\\/person\\\/3343cfd033c3a8d7e0c36456d010b6f1\"},\"headline\":\"Nota Ass. 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