Skip to content
V0882-19 ·24 April 2019 ·consulta-vinculante Medium impact
Tax

Health insurance premiums are not deductible if the policyholder is not the taxpayer themselves

A self-employed individual inquired whether she could deduct health insurance premiums where her spouse is the policyholder, even if payments are made from a joint account. The Directorate General for Taxes (DGT) ruled that this is not deductible because the policyholder must be the taxpayer themselves.

In 6 key points

Lifecycle

2019-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact