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V0171-25 ·14 February 2025 ·consulta-vinculante Medium impact
Tax

Premiums for a collective life and disability insurance policy constitute benefits in kind from employment

An entity inquired about the taxation of premiums for a collective life and disability insurance policy for its personnel. The DGT responds that these premiums constitute benefits in kind from employment for the insured parties.

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2025-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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