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An employee inquired whether the premium for a collective medical insurance policy, the cost of which is deducted from her salary, is exempt from Personal Income Tax (IRPF). The Directorate General for Tax (DGT) ruled that because the cost is passed on to the employee, there is no benefit in kind and therefore the exemption does not apply.
Cuestión planteada Posible aplicación de las exención prevista en el artículo 42.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
No existe rendimiento del trabajo en especie respecto a la prima del seguro cuando la entidad empleadora repercute el coste total a los trabajadores mediante descuento en nómina. Al no haber rendimiento en especie, no es posible aplicar la exención prevista en el artículo 42.3.c) de la LIRPF.
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