We use cookies to improve our services and user experience. If you continue browsing, we understand that you accept their use.

To learn more

I accept

Study of the agreement

Tax on Insurance Premiums

Download pdf

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