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Special Tax on Insurance Premiums

Insurance entities when carrying out insurance and capitalization operations.

In addition, 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 free provision of services regime.

  • included in article 7 of Law 30/1995, of November 8, on the Regulation and Supervision of Private Insurance.

  • branches of insurance entities established in another Member State of the European Economic Area, other than Spain, that operate in Spain under the right of establishment.

  • 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.

  • branches in Spain of insurance companies domiciled in third countries that are not members of the European Economic Area.

Yes. You must be registered in the Census of Business Owners, Professionals and Withholders, form 036, in the section corresponding to the activity and communicate the Obligation to file a declaration for the Tax on Insurance Premiums.