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V3450-19 ·16 December 2019 ·consulta-vinculante Medium impact
Tax

The exemption for health insurance premiums requires the company to be the policyholder

A company inquires whether it can apply the Personal Income Tax (IRPF) exemption within a flexible remuneration scheme for health insurance. The DGT responds that for the exemption to be effective, the company must be the policyholder of the insurance, not the employee.

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2019-12-16PublishedPublished 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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