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MEDIUM
FISCAL

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

V2366-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2366-25
Published
4 Dec 2025

Summary

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.

In 6 key points

Lifecycle

2025-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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