Excepto en los casos en que el producto de cualquier póliza de seguro sea incluido en el caudal relicto bruto de un causante, será donación el producto de cualquier póliza si la persona que paga las primas sobre tal póliza no es la misma que recibe el producto de la póliza cuando ésta se liquida. En estos casos los beneficiarios de la póliza vendrán obligados a pagar la contribución correspondiente.
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