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V1435-19 14 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Private health insurance premiums are not deductible for Personal Income Tax (IRPF)

A taxpayer resident in Spain has enquired whether they can deduct premiums for private health insurance. The Directorate General for Taxes (DGT) has ruled that these payments are not considered deductible expenses against employment income.

The question raised

Whether private health insurance expenses may be deducted in the income tax return.

The DGT's ruling

According to Article 19 of the Personal Income Tax Law (LIRPF), net employment income is the result of subtracting deductible expenses from gross income. The list of deductible expenses is exhaustive and does not include private health insurance premiums. Therefore, such payments are not considered deductible expenses.

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