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V1249-25 ·9 July 2025 ·consulta-vinculante Medium impact
Tax

Healthcare subscription costs for a family member not deductible

A taxpayer asks whether payments to INSS under a special healthcare agreement for their mother can be deducted from their income tax. The DGT responds that these payments are not deductible as Article 19 of the Income Tax Law only allows deductions for social security contributions made by those earning income from work.

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2025-07-09PublishedPublished 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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