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A query was raised regarding whether a partner in an entity under the income attribution regime can deduct premiums for a privately contracted health insurance policy. The Directorate General for Taxes (DGT) ruled that, although the entity determines income and expenses, this specific expense is personal to the partner and must be declared in their own personal income tax return.
Question posed: Possibility of deducting the premium of the aforementioned insurance in the IRPF.
Entities under the income attribution regime are not taxpayers, but rather groupings of persons to whom income is attributed. The health insurance premium is an expense corresponding to the partner, therefore it must be determined and reported by said partner in their Personal Income Tax (IRPF) return, reducing the net income attributed by the entity.
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