MEDIUM
FISCAL Premiums for a collective life and disability insurance policy constitute benefits in kind from employment
Technical details
Summary
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.
In 6 key points
How it affects those involved
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Lifecycle
2025-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.