Skip to content
Back to index
V1229-23 10 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retribución en especie

Exemption from medical insurance premiums requires the company to be the policyholder and the benefit to be agreed upon

The applicant asks whether they can apply for an Income Tax (IRPF) exemption on medical insurance premiums paid by their company. The Directorate General for Taxes (DGT) responds that for this to qualify as exempt benefits in kind, the company must be the policyholder and the remuneration must have been formally agreed with the employee.

The question raised

Question raised: Possibility of applying the exemption provided for in Article 43.2.c) of Law 35/2006, of November 28, on Personal Income Tax.

Email
Contact