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Form 480. Insurance premiums Annual summary return.

General Details


Form 480. Insurance premiums Annual summary return.

Procedure type





Facilitate the annual filing of the Insurance Premium Tax

Responsible body

State Revenue Office

General information on the procedure

Starting method

Interested party

Applicant: Company

Place for presentation



Mod 480

Process/service phases

No specific processing phases


Electronic processing

Resolution body

State Revenue Office

Information related to electronic processing

Identification system

Electronic certificate

Level of interactivity

Level 4: Electronic processing


Processing regulations

Order EHA/3212/2004 of 30 September,

establishing the general conditions and procedure for online filing of the declarations corresponding to forms 308, 309, 341, 370, 371, 430 and 480. (Official State Gazette 8-octubre-2004)

Basic Regulations

Order HFP/1246/2022, of 14 December,

Approving Form 480 on "Insurance premium tax. Annual summary declaration "and the form and procedure for its submission is determined, and Order EHA/3127/2009, of November 10, approving Form 190 for the Annual Summary of withholdings and payments on account of the Tax on income from individuals on earned income and economic activities, prizes and certain capital gains and income imputations and other tax rules are modified (Official State Gazette 19-diciembre-2022)