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A query was raised regarding whether health insurance premiums paid by a company constitute benefits-in-kind or a mediation of payment. The DGT clarifies that if such payments are agreed upon in a contract or collective agreement to substitute part of the salary, they are considered benefits-in-kind subject to specific exemption limits.
Cuestión planteada En relación con el artículo 42.2.f) de la Ley del Impuesto sobre la Renta de las Personas Físicas que regula la retribución en especie consistente en satisfacer primas o cuotas a entidades aseguradoras para la cobertura de enfermedad, se formulan las siguientes cuestiones:
Si la empresa sustituye parte de la retribución dineraria por el pago de primas de seguro de enfermedad pactadas en convenio o contrato, se aplica el artículo 42.2.f) de la LIRPF. La cobertura debe alcanzar al trabajador, pudiendo extenderse a cónyuge y descendientes. El límite exento es de 500 euros anuales por cada una de las personas cubiertas, tributando el exceso como rendimiento en especie. Si la cobertura se extiende solo a cónyuge o descendientes, también se aplica este límite de exención.
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