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V0658-14 ·11 March 2014 ·consulta-vinculante Medium impact
Tax

Employer-paid health insurance premiums may be exempt benefits-in-kind subject to certain requirements

A query was raised regarding whether health insurance premiums paid by a company constitute benefits-in-kind or a mediation of payment. The DGT clarifies that if such payments are agreed upon in a contract or collective agreement to substitute part of the salary, they are considered benefits-in-kind subject to specific exemption limits.

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2014-03-11PublishedPublished 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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