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V0280-18 7 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Health insurance premiums are deductible for economic activities under direct estimation

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.

The question raised

Whether the health insurance paid would be deductible in their Personal Income Tax (IRPF) return.

The DGT's ruling

Under the direct estimation regime, health insurance premiums for the taxpayer, their spouse, and children under 25 years of age living with them are deductible. The limit is 500 euros per person, or 1,500 euros if they have a disability. Furthermore, the inquirer must be the policyholder of the insurance.

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