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V2738-20 7 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos netos

Medical retainer fees are not deductible as health insurance premiums

A medical clinic has enquired whether payments made under a medical retainer agreement to access services are deductible as business expenses. The Directorate General for Taxes (DGT) has ruled that they are not, as they do not constitute health insurance premiums.

The question raised

Cuestión planteada A efectos de la determinación de los rendimientos netos de actividades económicas, si el pago de dicha iguala se puede considerar gasto deducible en virtud del artículo 30.2 5ª de la LIRPF.

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