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V2326-15 23 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retribución en especie

Company-paid health insurance premiums exempt up to €500 per year if provided as benefits in kind

A query was raised regarding whether the payment of health insurance premiums for employees and their families constitutes a benefit in kind. The Directorate General for Taxes (DGT) clarifies that, if stipulated in the employment contract or collective agreement, such payments are considered a benefit in kind exempt up to €500 per year per beneficiary.

The question raised

Cuestión planteada Aplicación de la exención prevista en el artículo 42.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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