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A company inquires whether it can apply the Personal Income Tax (IRPF) exemption within a flexible remuneration scheme for health insurance. The DGT responds that for the exemption to be effective, the company must be the policyholder of the insurance, not the employee.
Question posed: Given that most of the company's pilots have contracted health insurance through an insurance broker under better conditions than those that could be offered by new policies contracted by the company, a question is raised regarding the applicability of the provisions of Article 42.3.c) of Law 35/2006.
For health insurance premiums to be exempt pursuant to Article 42.3.c) of the Personal Income Tax Law, it is necessary for the company to be the policyholder of the insurance. If the employee is the policyholder and the company only performs a payment mediation, the exemption does not apply. However, if the benefit-in-kind is stipulated in the collective agreement or contract and the company is the policyholder, the exemption is applicable within the limits of 500 euros per person annually (or 1,500 euros in the case of disability).
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