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V1422-18 ·29 May 2018 ·consulta-vinculante Medium impact
Tax

Health insurance premiums are exempt benefits-in-kind if contractually agreed

An employee inquired whether medical insurance contributions paid by her company through flexible remuneration can be considered exempt benefits-in-kind. The Directorate General for Tax (DGT) ruled that it depends on whether there is a contractual agreement obligating the company to provide the service or if it is merely a payment mediation.

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2018-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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