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V1249-25 9 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · convenio especial de asistencia sanitaria

Healthcare subscription costs for a family member not deductible

A taxpayer asks whether payments to INSS under a special healthcare agreement for their mother can be deducted from their income tax. The DGT responds that these payments are not deductible as Article 19 of the Income Tax Law only allows deductions for social security contributions made by those earning income from work.

The question raised

Whether the amount paid to this special agreement can be considered a deductible expense in Personal Income Tax (IRPF) by the taxpayer making said payment.

The DGT's ruling

Contributions to a special healthcare agreement on behalf of a family member are not deductible expenses for the taxpayer pursuant to Article 19 of the Personal Income Tax Law (LIRPF). The deductibility of Social Security contributions is limited to recipients of income from employment. The regulations do not provide for tax credits or tax benefits for the payment of contributions to special agreements for dependent family members.

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