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A self-employed person asks whether they can deduct as a business expense the medical and children's health insurance premiums. The DGT responds that deduction is only allowed for the taxpayer, spouse, and children under 25 who live with them.
Cuestión planteada Si las primas del seguro de enfermedad abonadas por el consultante son gasto deducible en El consultante es autónomo en estimación directa y paga un seguro médico propio y de sus hijos. Los hijos son mayores de edad, no trabajan, y el consultante es tomador y asegurado junto con sus hijos del seguro. Pregunta si las primas del seguro de enfermedad son gasto deducible en los rendimientos de actividades económicas. La LIRPF permite deducir primas por el contribuyente, cónyuge e hijos menores de 25 años que convivan con él. En relación con hijos se exige doble requisito: convivencia y edad inferior a 25 años. Si se cumplen dichas condiciones, las primas son deducibles en estimación directa con el límite de 500 euros por persona (1.500 euros si hay discapacidad).
Para que las primas de seguro de enfermedad sean un gasto deducible en estimación directa, los hijos deben cumplir dos requisitos: ser menores de 25 años y convivir con el contribuyente. En caso de cumplir estas condiciones, el límite de deducción es de 500 euros por persona o 1.500 euros si existe discapacidad.
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