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A query was raised regarding whether a worker's grandchildren fall under the definition of descendants for the purpose of exempting health insurance premiums. The Directorate General for Taxes (DGT) has ruled that they do, as the law does not impose age limits on descendants.
This ruling clarifies the scope of tax-exempt benefits in kind, confirming that health insurance coverage can be extended to grandchildren without triggering tax liabilities for the employee.
The tax team reviews your specific situation.
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