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V1967-17 ·20 July 2017 ·consulta-vinculante Medium impact
Tax

The excess of health insurance premiums over the exempt limit constitutes benefits in kind subject to withholding tax

A query is made regarding when the payer must perform the withholding tax when health insurance premiums exceed the exempt limits. The DGT responds that the excess over 500 euros annually (or 1,500 euros for persons with disabilities) must be taxed.

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2017-07-20PublishedPublished 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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