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V3300-16 ·13 July 2016 ·consulta-vinculante Medium impact
Tax

Medical insurance premiums may be exempt from Income Tax if legal limits are met

A worker inquired whether they could amend previous tax returns to apply the exemption for medical insurance premiums paid by their employer. The Directorate General of Taxes (DGT) clarifies that, if the worker resides in common territory, state regulations apply, allowing such an exemption subject to certain limits.

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2016-07-13PublishedPublished 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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