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El Impuesto Sobre Las Primas De Seguros

Author

Listed:
  • Isidoro Martín Dégano

    (Universidad Nacional de Educación a Distancia)

Abstract

El Impuesto sobre las Primas de Seguros se exige en España desde el 1 de enero de 1997 y su regulación se encuentra en el artículo 12 de la Ley 13/1996, de 30 de diciembre, de Medidas Fiscales, Administrativas y del Orden Social. Es un impuesto de naturaleza indirecta que grava las operaciones de seguro y capitalización. Los sujetos pasivos –las entidades aseguradoras– repercuten el impuesto a los tomadores de esos contratos que son los que, finalmente, soportan la carga impositiva. Este trabajo tiene por objeto analizar los elementos esenciales de este impuesto

Suggested Citation

  • Isidoro Martín Dégano, 2012. "El Impuesto Sobre Las Primas De Seguros," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 144(3), pages 29-54, September.
    • Handle: RePEc:hpe:crotri:y:2012:v:144:i:3:p:29-54
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    File URL: https://www.ief.es/vdocs/publicaciones/1/144.pdf#page=29
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    More about this item

    Keywords

    Impuesto sobre las Primas de Seguros; Imposición indirecta; Seguros.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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