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A query was raised regarding whether company-paid health insurance for an employee and their domestic partner is exempt from Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that the exemption does not extend to domestic partners and that the nature of the payment (benefit-in-kind or cash) depends on whether it is agreed upon as remuneration or is a simple reimbursement.
Cuestión planteada Aplicación de lo dispuesto en el artículo 42.3.c) de la Ley 35/2006, en el caso de un empleado que contrata su seguro médico y el de su pareja de hecho a través de la empresa donde trabaja.
La exención de las primas de seguro de enfermedad del artículo 42.3.c) de la LIRPF no se aplica a la pareja de hecho, ya que la ley prohíbe la analogía para extender beneficios fiscales más allá de lo estrictamente escrito. Si la empresa paga el seguro como una retribución en especie pactada, se aplican los límites de exención para el trabajador, cónyuge y descendientes. Si la empresa solo reembolsa el gasto al trabajador, se considera renta dineraria sujeta a retención.
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