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A query was raised regarding whether managing partners of a company can benefit from Personal Income Tax (IRPF) exemptions on health insurance premiums paid by the company. The Directorate-General for Taxes (DGT) ruled that this is not applicable because such partners do not maintain an employment relationship with the company.
Cuestión planteada Si es aplicable la exención recogida en el artículo 42.3.c) de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.
La exención de las primas de seguro de salud requiere la existencia de una relación laboral. Los administradores que posean el control efectivo de la sociedad, entendido como la titularidad de al menos la mitad del capital social, están excluidos de la relación laboral y se consideran trabajadores por cuenta propia. Por tanto, al no existir relación laboral, no procede la exención.
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