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A worker inquired whether the tax exemption for medical insurance provided as a benefit in kind applies when their spouse is the policyholder and the company pays the premiums. The Directorate General for Taxes (DGT) ruled that the exemption does not apply because the company must be the policyholder.
Question posed: Application of Article 42.3.c) of Law 35/2006 to the payment by the company where the applicant works (within a flexible remuneration plan: incorporating the payment agreement into the employment contract) of the premiums for the aforementioned medical insurance
For the exemption of health insurance premiums to be effective, it is necessary that the status of policyholder corresponds to the company providing the remuneration to the employee. If the status of policyholder falls upon the spouse of the employee and not upon the company, the exemption provided in Article 42.3.c) of Law 35/2006 is not applicable.
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