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V0358-23 ·21 February 2023 ·consulta-vinculante Medium impact
Tax

US health payments may be deductible IRPF expenses if linked to declared work

A Spanish resident working remotely for a US company asks whether US health insurance deductions can be deducted. The DGT responds that such contributions may be deductible if considered equivalent to Social Security and linked to declared work in Spain.

In 6 key points

How it affects those involved

Residents working remotely for US companies may be able to deduct US health insurance payments if they meet specific linkage and equivalence criteria.

Lifecycle

2023-02-21PublishedPublished 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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