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Tax on Insurance Premiums

REGULATION CAPACITY

ALLOCATING FACTOR

Filing and payment forms and payment deadlines

Location of the risk or commitment in the Basque Country

INSURANCE PREMIUMS

RULES FOR LOCATION OF THE RISK IN THE BASQUE COUNTRY

Real property Only real property Location of the property in the Basque Country
Real property and its content in same insurance policy Location of the property in the Basque Country
Only movable goods inside real property Location of the property in the Basque Country
Real property located in both common territory and foral territory In proportion to the value of the property located in each territory
Vehicles Habitual residence or fiscal domicile of the person or entity under whose name the vehicle is registered in the Basque Country
Risks arising during travel (for a period equal to or less than four months) Policyholder signs the contract in Basque territory
Other cases not explicitly covered Individuals Habitual residence of the policyholder in the Basque Country
Others Corporate or branch domicile referred to in the contract is located in BC

 

RULES FOR LOCATION IN THE BASQUE COUNTRY

Life insurance policies Individuals Habitual residence of the policyholder in the Basque Country
Others Corporate or branch domicile referred to in the contract is located in the BC

SUBSIDIARY RULES FOR LOCATION IN THE BASQUE COUNTRY

Contracting party is an entrepreneur or a professional who has the effective seat of management or a permanent establishment, or in lieu thereof, his or her place of residence in the Basque Country.