Data relating to other taxes
Skip information indexSpecial Tax on Insurance Premiums
Insurance entities when carrying out insurance and capitalization operations.
Furthermore, as substitutes for the taxpayer, the tax representatives of insurance entities domiciled in another Member State of the European Economic Area that operate in Spain under the regime of free provision of services.
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included in article 7 of Law 30/1995, of November 8, on the Regulation and Supervision of Private Insurance.
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branches of insurance entities established in another Member State of the European economic area, other than Spain, that act in Spain under the right of establishment regime.
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insurance entities established in another Member State of the European economic area, other than Spain, that act in Spain under the regime of free provision of services.
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branches in Spain of insurance entities domiciled in third countries that are not members of the European economic area.
Yes. You must be registered in the Census of Entrepreneurs, Professionals and Withholders, form 036, in the heading corresponding to the activity and communicate the Obligation to file a declaration for the Insurance Premium Tax.