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A self-employed individual inquired whether premiums for new temporary sickness incapacity insurance are deductible expenses or subject to the €500 limit applicable to health insurance. The Directorate General for Taxes (DGT) ruled that, as it covers a transitory pathological condition rather than permanent disability, it is classified as health insurance.
Cuestión planteada Si las primas abonadas por este seguro serían gasto deducible en el IRPF o entrarían dentro del límite de 500 euros para los seguros de enfermedad.
El seguro de incapacidad laboral por enfermedad común no se considera un seguro de invalidez, ya que este último se refiere a incapacidades permanentes. Al tratarse de una prestación por enfermedad común, la póliza se encuadra como un seguro de enfermedad. Por tanto, su deducibilidad estará sujeta al límite de 500 euros por persona establecido en el artículo 30.2.5ª.a) de la LIRPF.
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