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V2456-24 ·5 December 2024 ·consulta-vinculante Medium impact
Tax

Mutual insurance companies collaborating with Social Security are exempt from IAE tax and registration in the tax register

A mutual insurance company collaborating with Social Security has requested clarification on whether it is exempt from the IAE (Economic Activities Tax) due to its activities and whether it must complete a census registration. The DGT has ruled that the entity is exempt from the tax and that census declarations replace specific IAE declarations.

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2024-12-05PublishedPublished 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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