Form 480. Insurance premiums Annual summary return.
General Details
Denomination
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 about the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematic
Documentation
MOD 480
Phases of the procedure/service
There are 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
Basic Regulations
Order HFP/1246/2022, of December 14,which approves model 480 of "Tax on insurance premiums. Annual summary declaration" and determines the form and procedure for its presentation, and modifies Order EHA/3127/2009, of November 10, which approves model 190 for the Declaration of the annual summary of withholdings and income to account of the Personal Income Tax on income from work and economic activities, prizes and certain capital gains and income imputations and other tax regulations are modified (BOE December 19, 2022)
Processing regulations
Order EHA/3212/2004, of September 30,establishing the general conditions and procedure for online filing of the declarations corresponding to forms 308, 309, 341, 370, 371, 430 and 480. (BOE October 8, 2004)