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V2738-20 ·7 September 2020 ·consulta-vinculante Medium impact
Tax

Medical retainer fees are not deductible as health insurance premiums

A medical clinic has enquired whether payments made under a medical retainer agreement to access services are deductible as business expenses. The Directorate General for Taxes (DGT) has ruled that they are not, as they do not constitute health insurance premiums.

In 6 key points

How it affects those involved

This ruling clarifies that fixed-fee medical service agreements (igualas) cannot be treated as deductible health insurance premiums for tax purposes.

Lifecycle

2020-09-07PublishedPublished 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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