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V0175-23 ·7 February 2023 ·consulta-vinculante Medium impact
Tax

Health insurance taken out by a co-owner is deductible in their own personal income tax return

A co-owner of a community of property engaged in an economic activity has asked whether they can deduct the premium for a privately contracted health insurance policy. The Directorate General for Taxes (DGT) has ruled that, as it is a personal expense, it must be determined and recorded by the taxpayer themselves in their tax return.

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Lifecycle

2023-02-07PublishedPublished 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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