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An employee in Biscay has enquired whether health insurance premiums paid by her employer are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) clarifies that these premiums do not constitute benefits in kind provided they do not exceed €500 per person annually. Furthermore, if the employee resides in common territory, state regulations allowing such an exemption shall apply.
Cuestión planteada Aplicación de la exención prevista en el artículo 42.2.f) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las primas de seguro de enfermedad para el trabajador, cónyuge o descendientes no son rendimiento de trabajo en especie si no exceden los 500 euros anuales por persona. Si la empresa paga directamente al tercero por obligación contractual, es retribución en especie; si es una mediación de pago por cuenta del empleado, es rendimiento dinerario. En caso de residencia en territorio común, se aplica la exención estatal aunque las retenciones se hayan ingresado en la Diputación Foral correspondiente.
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