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V0679-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Employer-paid health insurance: exempt benefit in kind or cash income depending on its origin

A query was raised regarding whether health insurance paid by an employer, with the amount deducted from the employee's salary, constitutes an exempt benefit in kind. The DGT clarifies that it depends on whether the company acts as the policyholder due to a contractual obligation or if it is merely mediating the payment of cash income.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of health insurance benefits, distinguishing between tax-exempt benefits in kind and taxable cash income based on the company's role in the insurance contract.

Lifecycle

2024-04-15PublishedPublished 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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