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V0900-14 ·1 April 2014 ·consulta-vinculante Medium impact
Tax

Health insurance premiums for oneself and a spouse are deductible up to €500 each

A self-employed professional has enquired whether health insurance premiums can be deducted as a business expense. The Directorate General for Taxes (DGT) has ruled that it is possible to deduct the portion corresponding to both their own coverage and that of their spouse.

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2014-04-01PublishedPublished 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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