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V1490-14 ·6 June 2014 ·consulta-vinculante Medium impact
Tax

Insurance passive rights taxed according to beneficiary's fiscal residence

A consultant moving to the Dominican Republic asks how commissions from insurance portfolio assignments are taxed. The DGT clarifies that the treatment depends on whether the individual retains their Spanish fiscal residence or becomes a non-resident.

In 6 key points

Lifecycle

2014-06-06PublishedPublished 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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