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V0602-20 ·30 March 2020 ·consulta-vinculante Medium impact
Tax

Health insurance premiums may be deducted as professional expenses subject to certain limits

A self-employed professional has enquired whether they can apply reductions to their taxable base for life and health insurance policies. The Directorate General for Taxes (DGT) indicates that there are no reductions to the taxable base for these concepts; however, it allows health insurance premiums to be deducted as a professional expense.

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Lifecycle

2020-03-30PublishedPublished 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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