Taxes in Europe Database v2
Article 12 of Law Nº 13 of 30 december 1996 on taxation, administrative and social measures
Law Nº 65/1997 of 30 December attached to the State General Budget Law
Law Nº 66/1997 of 30 December attached to the State General Budget law
Law Nº 40/1998 of 9 December on Personal Income Tax Law
Law Nº 62/2003 of 30 December on taxation, administrative ans social measures.
The insurance company, whether or not resident in Spain with which the insurance policy is taken out.
Insurance and capitalisation transactions. The tax must, like VAT, be passed on to the party paying the premium. The premium paid is the basis of assessment.
Insurance and capitalisation transactions. The tax must, like VAT, be passed on to the party paying the premium.
The premium paid is the basis of assessment.
Life insurance policies; er-insurance; capitalisation transactions; credit insurance, agricultural insurance; guarantee insurance, insurance linked to exporting and international transport; social insurance; pension plans.
Since 1 january 1999, health care and sickness insurance transactions.
Since 1 January 2004, transactions related to individual insurances similar to pension plans.
Super reduced rate
Date when premiums are paid.
State Tax Agency and Provincial Tax Administrations of the Basque country and Navarra.