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V1777-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

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

An unemployed individual inquired whether health insurance premiums continued to be paid by their former employer are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) clarified that these premiums are not taxed as benefits in kind, provided they do not exceed €500 per beneficiary per year.

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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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