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- 1Spain: An attractive country for investment
- 2Setting up a business in Spain
- 3 Tax System
- 4 Investment aid and incentives in Spain
- 5 Labor and social security regulations
- 6 Intellectual property law
- 7Legal framework and tax implications of e-commerce in Spain
- AI Annex I Company and Commercial Law
- AIIAnnex II The Spanish financial system
- AIIIAnnex IIIAccounting and audit issues
- Español
- English

- Introduction
- Central government taxes
- Corporate income tax
- Personal income tax
- Nonresident income tax
- Wealth tax
- Inheritance and Gift Tax
- Spanish Value Added Tax
- Transfer and stamp tax
- Excise and special taxes
- Custom duties on imports
- Tax on insurance premiums
- Reporting obligations relating to assets and rights abroad
- Special regimes of certain autonomous communities
- Local taxes
- Exhibit I - Corporate income tax incentives for investment
- Exhibit II - Treaty tax rates
- Exhibit III - Practical examples
- Exhibit IV - Case of Application of the Regime for foreign-securities holding companies (ETVE)...
- Exhibit V - Nonresident case study: Income obtained without a permanent establishment
- Exhibit VI - VAT case study
2. Central government taxes
2.10 Tax on insurance premiums
This is an indirect tax which is levied in a single payment on insurance and capitalization transactions based on actuarial techniques and arranged by insurance entities operating in Spain, including those operating under the principle of freedom to provide services.