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A query was raised regarding whether the exemption for health insurance premiums also applies to retired personnel and their beneficiaries. The Directorate General for Taxes (DGT) has confirmed that it does, provided that all legal requirements and limits are met.
Question posed: Whether the exemption provided in article 42.3.c) of Law 35/2006, on Personal Income Tax, is applicable in the case of retired personnel and their beneficiaries.
The premiums paid by the company for health coverage for the employee (including the retiree), their spouse, and descendants are not considered earned income if they do not exceed 500 euros per year per person (or 1,500 euros if they have a disability). The amount exceeding these limits shall be considered benefits in kind.
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