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V0391-18 ·15 February 2018 ·consulta-vinculante Medium impact
Tax

Health insurance exemption cannot be applied if managing partners lack an employment relationship

A query was raised regarding whether managing partners of a company can benefit from Personal Income Tax (IRPF) exemptions on health insurance premiums paid by the company. The Directorate-General for Taxes (DGT) ruled that this is not applicable because such partners do not maintain an employment relationship with the company.

In 6 key points

How it affects those involved

This ruling clarifies that managing partners who do not have a formal employment contract cannot treat company-paid health insurance as a tax-exempt benefit in kind.

Lifecycle

2018-02-15PublishedPublished 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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