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A query was raised regarding whether health insurance paid by an employer, with the amount deducted from the employee's salary, constitutes an exempt benefit in kind. The DGT clarifies that it depends on whether the company acts as the policyholder due to a contractual obligation or if it is merely mediating the payment of cash income.
Cuestión planteada Consideración de salario en especie y posible aplicación de la exención prevista en el artículo 42.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para que el seguro médico sea una retribución en especie exenta, la empresa debe ser la tomadora del seguro y haber pactado dicho suministro en el contrato o convenio. Si la empresa solo realiza una mediación de pago para que el trabajador use parte de su sueldo dinerario, se considera renta dineraria. En el caso de mediación de pago, no aplica la exención del artículo 42.3.c) de la LIRPF.
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