Form 480. Insurance premiums Annual summary return.
General Details
Name
Form 480. Insurance premiums Annual summary return.
Procedure type
Taxation
Subject
Taxes
Purpose
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
Telematic
Documentation
Mod 480
Process/service phases
No specific processing phases
Forms
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
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)