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An employee inquired whether medical insurance premiums paid by their company for themselves and their family are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption only applies to the portion assumed by the company as agreed benefits in kind, and not to the portion deducted from the employee's salary.
Cuestión planteada Consideración de salario en especie y posible aplicación de la exención prevista en el artículo 42.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 42.3.c) de la LIRPF se aplica a las primas que la empresa asume como retribución en especie pactada, siempre que no superen los límites legales. La parte de la prima que la empresa paga por cuenta y orden del empleado (descontándola de su nómina) no es retribución en especie, sino una mediación de pago de rendimientos dinerarios. Por tanto, la exención solo alcanza a la parte de la cuota que la empresa sufraga directamente como parte de la retribución.
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