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New guides on the latest Spanish tax and immigration developments.
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An employee in Biscay has enquired whether health insurance premiums paid by her employer are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) clarifies that these premiums do not constitute benefits in kind provided they do not exceed €500 per person annually. Furthermore, if the employee resides in common territory, state regulations allowing such an exemption shall apply.
The tax team reviews your specific situation.
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