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V2366-25 ·4 December 2025 ·consulta-vinculante Medium impact
Tax

Company-paid illness insurance premiums may be exempted income or payment mediation

An employee asks whether company-paid illness insurance for themselves and their children constitutes exempted remuneration. The DGT states that company-paid premiums constitute exempted remuneration if agreed, while amounts deducted from the employee's net salary constitute payment mediation.

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2025-12-04PublishedPublished 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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