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A professional who accounts by direct estimation asks whether premiums for an illness insurance policy, where the policyholder is a society in which he is a shareholder, can be deducted. The DGT responds that deduction is not possible.
Cuestión planteada Si puede considerar como gasto deducible de su actividad profesional el importe de las primas satisfechas.
Para que las primas de seguro de enfermedad sean deducibles en la estimación directa, el tomador del seguro debe ser el propio contribuyente que ejerce la actividad económica. Al ser la sociedad la tomadora del seguro, las primas no tienen consideración de gasto deducible para el rendimiento neto del consultante. El límite de deducción es de 500 euros por persona (o 1.500 euros si hay discapacidad) para el propio contribuyente, cónyuge e hijos menores de 25 años que convivan con él.
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