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A self-employed worker with multiple sources of income asks whether they can deduct health insurance premiums as a business expense when their company pays part of the premium and deducts the remainder from their salary. The Directorate General for Taxes (DGT) rules that these are not deductible because the company, rather than the taxpayer, is the policyholder.
Cuestión planteada Si las primas del seguro de enfermedad abonadas por el consultante son gasto deducible en la determinación de los rendimientos netos de actividades económicas.
Para que las primas de seguro de enfermedad sean deducibles en la estimación directa, el tomador del seguro debe ser el propio contribuyente que ejerce la actividad económica. Si el tomador es la empresa donde trabaja el consultante, las primas no tienen la consideración de gasto deducible en la determinación del rendimiento neto de la actividad económica. Esto se debe a que, según la Ley de Contrato de Seguro, el tomador es el obligado al pago de la prima.
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