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V2188-22 ·19 October 2022 ·consulta-vinculante Medium impact
Tax

6% rate applies to insurance premiums due before 1 January 2021

An insurance company has requested clarification on the tax rate applicable to premiums paid from 2021 for contracts signed before that date. The DGT has determined that the rate depends on when the premium becomes due and when the coverage commences.

In 6 key points

Lifecycle

2022-10-19PublishedPublished 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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