Skip to content
V1278-25 ·10 July 2025 ·consulta-vinculante Medium impact
Tax

Exemption limit of 500 or 1,500 euros applies individually per beneficiary

The consultant asks whether the medical insurance premium exemption limit applies jointly to him and his disabled spouse. The DGT clarifies that the exemption applies separately to each person specified.

In 6 key points

Lifecycle

2025-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact