The Consorcio's surcharges, in activities different to those of Environmental Liability, cover both Life and Non-Life insurance.

The following are surcharges in favour of the Consorcio de Compensación de Seguros:

1. Surcharge to cover Extraordinary Risks (ER): Direct Insurance of Property Damage and Personal Injury.
2. Surcharge to cover Extraordinary Risks: Business Interruption (BI).
3. Surcharge for the Compulsory Third Party Liability Motor Car Insurance (MTPL).
4. Surcharge used to fund the winding-up activity of Insurance Undertakings.

The abovementioned surcharges must be collected by the insurance companies, along with their premiums; settling and paying them later to the Consorcio according to the procedure described in the "Sistema de Información de Recargos ¿SIR-" section.

Under this heading the different risks with compulsory surcharge in favour of the Consorcio are described, according to Articles No. 7 to 14 of its Legal Status.

(1) The classification of the risks by lines in the direct insurance other than life insurance is that established by the Law on Arrangement, supervision and solvency of insurance and reassurance companies.

(2) Life Insurance that does not mainly guarantee the risk of death. It is understood that a Life Insurance Policy mainly guarantees the risk of death if the capital in risk at any time exceeds 25% of the mathematical provision that the insurance company that had issued the policy must have constituted in accordance with the regulating standards of private insurance policies.

In order to fund them, the Law establishes the following surcharges:

• Surcharge for the Extraordinary Risks Insurance, Property Damage, Personal Injury (life and accidents), and Business Interruption. Current rates are approved by Order of the 28th of March, 2018 of the General Directorate of Insurance and Pension Funds (DGSFP) (B.O.E. No. 92, of April 16, 2018).
• Surcharge for the Compulsory Third Party Motor Liability Insurance derived from the Use and Circulation of Motor Vehicles. The surcharge rate is set at 1,5% of the commercial premium of the MTPL for the driver (DGSFP Order of May 31, 2016).
• Surcharge used to fund the Winding-up activity of Insurance Undertakings. All the insurance contracts that are signed on risks located in Spain, other than life insurance and export credit insurance, either independent or with support from the State are subject to the aforementioned surcharge. Insured pension plans will not be subject to the surcharge, whatever the contingency or contingencies that they cover. The surcharge rate will be set at 0.15% of the commercial premium.

These surcharges, in favour of the Consorcio in its winding-up, loss compensation and guarantee fund functions, are revenues from public right that are demandable by the urgent administrative route when they have not been paid in by the insurance companies within the set deadline, the certificate for non-payment issued by the Director-General of Insurance and Pension Funds is the enforceable title, requested for this purpose by the Consorcio.

From the moment they start their activity in Spain, insurance companies have therefore the obligation to collect the surcharges and pay them to the Consorcio.