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Modelo 480: Insurance Premium Tax (annual summary)

Modelo 480: Insurance Premium Tax (annual summary) is filed with Agencia Tributaria. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €49.

Annual summary of the Insurance Premium Tax (IPS). Single rate of 8 % since Ley 11/2020 (the 2021 budget act); it was previously 6 %. Who must file: Spanish insurers and the tax representatives of EU/EEA insurers. It must reconcile with the 12 monthly Modelo 430 returns. Filing window: 1-30 January of the following year.

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Estimated total cost
from €49
Managora's fee
€59.29 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
1-30 January of the year following the tax year (Orden HAC/1031/2022).
Where it is filed
Agencia Tributaria ↗
What you receive
Application

Cost breakdown: Our fee 49 €, with no tasa (official fee). On top of that, the Insurance Premium Tax due (8 % of the premiums, which varies with the year's volume)..

Modelo 480: Insurance Premium Tax (annual summary): how is it filed?

  1. 1Answer the questions in the chat (about 10 minutes).
  2. 2We check that 8 % × taxable premiums reconciles with the sum of the 12 Modelo 430 returns.
  3. 3Payment of 49 €.
  4. 4Sign the mandate from your phone.
  5. 5We file the Modelo 480 online with the AEAT (Spanish Tax Agency).

Which documents do you need?

  • •Register of insurance contracts (taxable / exempt).
  • •The 12 monthly Modelo 430 returns already filed.
  • •Audited annual accounts (art. 73 LOSSEAR).

Legal basis and things to bear in mind

  • Legal framework: Ley 13/1996 art. 12 + RD 1773/1995 + Orden HAC/1031/2022.
  • Rate of 8 % since 2021 (Ley 11/2020); previously 6 %.
  • Exemptions under art. 12.cuatro: life, health, pension plans, subsidised agricultural insurance and others.
  • Monthly return: Modelo 430.

Modelo 480: Insurance Premium Tax (annual summary): frequently asked questions

Modelo 480: Insurance Premium Tax (annual summary): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €49: Our fee 49 €, with no tasa (official fee). On top of that, the Insurance Premium Tax due (8 % of the premiums, which varies with the year's volume).. Managora's fee is €59.29, 21% VAT included (€49.00 net + €10.29 VAT). This procedure carries no official tasa.

Modelo 480: Insurance Premium Tax (annual summary): how long does it take?

1-30 January of the year following the tax year (Orden HAC/1031/2022).

Modelo 480: Insurance Premium Tax (annual summary): which documents do I need?

You need to have to hand: Register of insurance contracts (taxable / exempt)., The 12 monthly Modelo 430 returns already filed., Audited annual accounts (art. 73 LOSSEAR).. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria ↗.

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