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MEDIUM
FISCAL

Healthcare subscription costs for a family member not deductible

V1249-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1249-25
Published
9 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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