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A query was raised regarding whether a director and shareholder holding 90% of the capital could apply the health insurance exemption to their personal income tax (IRPF). The Directorate General for Taxes (DGT) ruled that this is not possible because no employment relationship exists with the company.
Cuestión planteada Posible aplicación de la exención prevista en el artículo 42.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención de las primas de seguro de enfermedad exige que el beneficiario sea un trabajador por cuenta ajena. El administrador y socio mayoritario (90%) no presta servicios en el marco de una relación laboral, sino que se encuentra en el régimen de autónomos por ejercer funciones de dirección y poseer el control efectivo. Por tanto, las primas pagadas por la sociedad deben calificarse como rendimientos del trabajo en especie.
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