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MEDIUM
FISCAL

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

V1278-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1278-25
Published
10 Jul 2025

Summary

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.

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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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