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A university asked whether health insurance premiums deducted from employee salaries through flexible remuneration could be considered exempt consideration in kind. The DGT responds that it does not constitute consideration in kind, but rather a payment mediation where the employee bears the cost through their salary.
Question posed: Consideration of premiums as exempt benefits in kind from employment income, pursuant to the provisions of article 42.3.c) of Law 35/2006.
When the company acts as a payment intermediary so that the employee acquires a service with their own monetary remuneration, there is no benefit in kind. In this case, the employee allocates part of their salary to the insurance, so the payment to the third party is not a free benefit or one at a price below market value, but rather an application of their monetary earnings. Therefore, the exemption under article 42.3.c) of the Personal Income Tax Law does not apply.
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