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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A professional inquired whether their health insurance premiums were deductible in their Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that they are deductible, subject to specific limits and conditions.
This ruling clarifies the tax deductibility of health insurance premiums for self-employed professionals operating under the direct estimation regime, potentially reducing their taxable net income.
The tax team reviews your specific situation.
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