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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.
Cuestión planteada
Los contratos de seguro unit-linked de aseguradoras extranjeras que operan en libre prestación de servicios son mecanismos transfronterizos. No obstante, no concurre el criterio de beneficio principal porque la imputación de rentas sigue la regla general del artículo 14.1 a) de la LIRPF, al no aplicarse la regla especial de imputación temporal del artículo 14.2 h).
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