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A query was raised regarding whether the exemption for health insurance premiums paid by an employer extends to the employee's civil partner. The Directorate General for Taxes (DGT) ruled that the regulations expressly mention only the spouse.
Question raised: Interpretation of Article 42.3.c) of the Tax Law. Specifically, it asks about the equivalence of the worker's domestic partner to a spouse.
The exemption for health insurance premiums for the spouse does not extend to domestic partners. Due to the prohibition of applying analogy to expand tax exemptions or benefits, the reference to the spouse in Article 42.3.c) of the Personal Income Tax Law does not cover domestic partners.
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