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V2955-17 16 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Mandatory Swiss health insurance payments are not tax-deductible

A tax resident in Spain has enquired whether they can deduct contributions to a mandatory public health insurance scheme in Switzerland from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these payments are not considered deductible expenses against employment income.

The question raised

Whether, in their Personal Income Tax return, they may deduct the amounts paid for insurance.

The DGT's ruling

Payments made for mandatory health insurance in Switzerland are not considered deductible expenses from gross employment income. Pursuant to Article 19 of the Personal Income Tax Law (LIRPF), the payment of said insurance is not directly linked to the employment income obtained.

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