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V1775-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Employer-paid health insurance premiums are exempt up to €500 per person annually

An unemployed worker inquired whether health insurance premiums paid by her former employer are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) clarified that an exemption applies up to €500 per beneficiary annually and explained how to file a corrective tax return.

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2024-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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