Skip to content
V1212-22 ·30 May 2022 ·consulta-vinculante Medium impact
Tax

Foreign unit-linked insurance does not meet the main benefit criterion under DAC 6

A insurance broker asks whether the marketing of foreign unit-linked insurance in Spain constitutes a cross-border mechanism subject to disclosure under DAC 6. The DGT determines that although these are cross-border and standardised mechanisms, they do not meet the main benefit criterion.

In 6 key points

Lifecycle

2022-05-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact