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A professional inquired whether their health insurance premiums were deductible in their Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that they are deductible, subject to specific limits and conditions.
Cuestión planteada Si sería deducible el seguro de salud que abone, en su declaración de IRPF.
En el régimen de estimación directa, son deducibles las primas de seguro de enfermedad del propio contribuyente, su cónyuge e hijos menores de 25 años que convivan con él. El límite es de 500 euros por persona, o 1.500 euros si tienen discapacidad. Además, el consultante debe ser el tomador del seguro.
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