As part of FiscalReps’ on-going aim to deliver insurers the best possible advice on premium taxes and develop firm relationships with tax authorities around the globe, I visited visited UNESPA (administrator of the Gestora de Conciertos in Spain) with Paul Chater. The Gestora is the organisation responsible for collecting and paying the fire brigade charge on behalf of the all member insurance companies.

This charge (A.I.E.) finances the running costs of the fire service. It is a premium related charge that is a percentage of the premium, and is borne by the insurer. This is remitted annually to the Gestora.

UNESPA have meetings, every year, with the different councils in order to reduce the fee charged in relation to the “Fire Extinguishing Service”, A.I.E. (commonly referred to as Fire Brigade Charge) and obtains a cash flow advantage for the insurance companies.

Currently, more than 200 insurance companies are members of UNESPA and the number of agreements last year reached 122, with approximately 6,200 City Councils.

As a result of our visit we have clarified the process for insurance companies to become a member of the Gestora de Conciertos.

FiscalReps have analysed how the Gestora pays the charges to the different treasury departments in each territory on behalf of the all member insurance companies, giving us a unique insight into the complex process of remitting this charge in Spain.

If you have any questions regarding this charge or any other premium related taxes please contact me at e: nazaret.gonzalez@fiscalreps.com or t: +44 (0)20 7 663 5672.