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V1229-23 ·10 May 2023 ·consulta-vinculante Medium impact
Tax

Exemption from medical insurance premiums requires the company to be the policyholder and the benefit to be agreed upon

The applicant asks whether they can apply for an Income Tax (IRPF) exemption on medical insurance premiums paid by their company. The Directorate General for Taxes (DGT) responds that for this to qualify as exempt benefits in kind, the company must be the policyholder and the remuneration must have been formally agreed with the employee.

In 6 key points

How it affects those involved

This ruling clarifies the specific requirements for tax-exempt benefits in kind related to health insurance, emphasizing the necessity of the company acting as the policyholder and the existence of a prior agreement.

Lifecycle

2023-05-10PublishedPublished 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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