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V3241-15 ·22 October 2015 ·consulta-vinculante Medium impact
Tax

Payment of health insurance via payment mediation is not consideration in kind

A university asked whether health insurance premiums deducted from employee salaries through flexible remuneration could be considered exempt consideration in kind. The DGT responds that it does not constitute consideration in kind, but rather a payment mediation where the employee bears the cost through their salary.

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2015-10-22PublishedPublished 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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