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V1278-25 10 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo en especie

Exemption limit of 500 or 1,500 euros applies individually per beneficiary

The consultant asks whether the medical insurance premium exemption limit applies jointly to him and his disabled spouse. The DGT clarifies that the exemption applies separately to each person specified.

The question raised

Application of the exemption provided for in Article 42.3.c) of Law 35/2006, specifically, whether the limit established in said subparagraph can be applied jointly by the taxpayer and their spouse with a disability.

The DGT's ruling

Health insurance premiums paid by the company are not taxed as benefits in kind provided they do not exceed 500 euros per person annually, or 1,500 euros if the person has a disability. The amount exceeding these limits for each beneficiary shall be considered income in kind from employment.

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