Insurers.global

ES · Country / territory

Reinsurance tax in Spain

Source-supported

Evidence reviewed · recorded

1.5% on premiums ceded to a non-resident reinsurer without a Spanish PE, before applicable treaty relief. Reinsurance IPT exemption is separate.

Non-resident income tax / IPT

1.5% income tax; IPT exempt

Source-supported

1.5% on premiums ceded to a non-resident reinsurer without a Spanish PE, before applicable treaty relief. Reinsurance IPT exemption is separate.

Tax base
See source and conditions; not an all-in tax rate.
Legal effective dates
Not established — review date is not the effective date

Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.

Observation history

1 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.

2026-10-23T06:48:42Z · Source-supported

Evidence reviewed 2026-10-06. Initial publication of supplied research; earlier tax history not reconstructed.

1.5% on premiums ceded to a non-resident reinsurer without a Spanish PE, before applicable treaty relief. Reinsurance IPT exemption is separate.

Observation: es-20261023-01

Non-resident income tax / IPT: 1.5% income tax; IPT exempt — 1.5% on premiums ceded to a non-resident reinsurer without a Spanish PE, before applicable treaty relief. Reinsurance IPT exemption is separate.
Effective from: unknown; until: not established.