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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A resident in Spain has enquired whether the 1.5% deducted from her Finnish pension for health insurance is deductible for Personal Income Tax (IRPF) purposes. The Directorate-General for Taxes (DGT) has ruled that such amounts are only deductible if they are classified as Social Security contributions.
This ruling clarifies the tax treatment of foreign pension deductions, limiting deductibility to payments that strictly qualify as Social Security contributions rather than general health insurance premiums.
The tax team reviews your specific situation.
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