Skip to content
V0228-21 ·10 February 2021 ·consulta-vinculante Medium impact
Tax

Collective insurance premium imputation must be adjusted based on each employee's coverage period

A query was raised regarding whether, in the event of employee joiners or leavers in a collective life insurance scheme without premium regularisation, a benefit-in-kind must be imputed or the previously imputed amount regularised. The DGT ruled that the company must perform a new distribution of the total premium among all employees based on their period of insurance and adjust the initial imputation accordingly.

In 6 key points

Lifecycle

2021-02-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact