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V3231-17 ·15 December 2017 ·consulta-vinculante Medium impact
Tax

Civil partners of employees are not entitled to health insurance premium exemptions

A query was raised regarding whether the exemption for health insurance premiums paid by an employer extends to the employee's civil partner. The Directorate General for Taxes (DGT) ruled that the regulations expressly mention only the spouse.

In 6 key points

How it affects those involved

This ruling clarifies that tax benefits related to health insurance premiums are restricted to legal spouses and do not extend to civil partners through legal analogy.

Lifecycle

2017-12-15PublishedPublished 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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