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An employee inquired whether medical insurance contributions paid by her company through flexible remuneration can be considered exempt benefits-in-kind. The Directorate General for Tax (DGT) ruled that it depends on whether there is a contractual agreement obligating the company to provide the service or if it is merely a payment mediation.
Question posed: Consideration of premiums as exempt benefits in kind from employment income, in application of the provisions of Article 42.3.c) of Law 35/2006.
If the company undertakes via contract or agreement to provide the insurance, the premiums constitute benefits in kind and are exempt under the limits of Article 42.3.c) of the LIRPF. If the company only acts as a payment intermediary for the employee to acquire the service, it is considered monetary remuneration. In the latter case, the amount is subject to IRPF withholding.
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