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Practical guide for completing census form 036

Tax on Insurance Premiums

The Tax on Insurance Premiums is an indirect tax levied on insurance and capitalization operations.

The tax will be applied to insurance and capitalisation operations based on actuarial techniques, as referred to in article 3 of Law 30/1995, of 8 November, on the Regulation and Supervision of Private Insurance, which are understood to be carried out within the spatial scope of application of the tax, agreed upon by insurance entities operating in Spain, even under the free provision of services regime.

The spatial scope of application of the tax is the Spanish territory, including the adjacent islands, the territorial sea up to the limit of twelve nautical miles, defined in article 3 of Law 10/1977, on territorial sea, of January 4, and the airspace corresponding to said scope. Without prejudice to the tax regimes of economic agreement and concert in force, respectively, in the Historical Territories of the Basque Country and in the Foral Community of Navarre.

The following are taxable persons insurance entities when they carry out the operations taxed by the tax.

For these purposes, the following are considered insurance entities:

  1. Those included in article 7 of Law 30/1995, of November 8, on the Regulation and Supervision of Private Insurance.
  2. Branches of insurance companies established in another Member State of the European Economic Area, other than Spain, that operate in Spain under the right of establishment.
  3. Insurance entities established in another Member State of the European Economic Area, other than Spain, that operate in Spain under the free provision of services regime.
  4. Branches in Spain of insurance companies domiciled in third countries that are not members of the European Economic Area.

The tax representatives of insurance companies domiciled in another Member State of the European Economic Area that operate in Spain under the free provision of services regime will be considered taxable persons, acting as substitutes for the taxpayer.

Taxpayers will be required to file a monthly declaration for this tax (box 713 “Registration” and box 733 “Date”).

At the same time as the taxpayer's declaration, he/she must determine the corresponding tax debt and pay it in the place, form, deadlines and forms established by the Minister of Economy and Finance.