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V0564-23 ·9 March 2023 ·consulta-vinculante Medium impact
Tax

Combined agricultural insurance policies covering Plan de Seguros Agrarios risks are exempt

A query was raised regarding whether combined agricultural insurance policies issued by private entities are exempt from Insurance Premium Tax. The DGT has ruled that they are exempt, provided they cover the risks included in the Combined Agricultural Insurance Plan.

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2023-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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