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V0288-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

No age limit set for workers' descendants' disease insurance exemption

The DGT confirms that Article 42.3 c) of the LIRPF does not establish an age limit for children, grandchildren, or great-grandchildren covered by the disease insurance exemption.

In 5 key points

How it affects those involved

There is no age restriction for descendants of workers benefiting from the disease insurance exemption.

Lifecycle

2025-03-17PublishedPublished 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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