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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

For the purposes of determining the net income from economic activities, whether the payment of said retainer can be considered a deductible expense pursuant to Article 30.2 5th of the Personal Income Tax Law.

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