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V0573-14 5 March 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos en especie

No age limit for descendants regarding health insurance premium exemptions

A query was raised regarding whether there is an age limit for descendants who are beneficiaries of company-paid health insurance coverage. The Directorate General for Taxes (DGT) has ruled that the law does not establish any age limit for such descendants.

The question raised

Interpretation of Article 42.2 f) of the Personal Income Tax Law regarding whether there is an age limitation for descendants to whom health coverage may extend.

The DGT's ruling

Health insurance premiums are not considered benefits in kind if they extend to the employee, spouse, or descendants, with a limit of 500 euros per person annually. The regulations do not establish any age limit for descendants, who include children, grandchildren, or great-grandchildren.

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