Doctrine by topic · DGT Observatory

Insurance Premiums: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Refined position High confidence 23 rulings · 2014–2026

Current position

Health insurance premiums are not taxed as benefits in kind if they do not exceed 500 euros per year per person (or 1,500 euros if they have a disability) for the employee, spouse, and descendants. For the deduction as an expense under the direct estimation method, children must be under 25 years of age and live with the taxpayer. In collective insurance policies that are not social welfare-based, the imputation is voluntary up to 100,000 euros, except for the capital at risk due to death or disability that exceeds 50 euros per year.

The DGT's position remains stable regarding the exemption limits for health insurance (500/1,500 euros). A nuance is observed in the application of the deduction under the direct estimation method, where age and cohabitation requirements for children have been specified. Likewise, a distinction has been introduced regarding the voluntary nature of imputation in collective risk insurance.

Turning points

  1. V0602-20

    Establishes specific requirements for the deduction under the direct estimation method, limiting coverage for children to those under 25 years of age who live with the taxpayer.

  2. V2617-22

    Introduces the voluntary nature of tax imputation in collective insurance up to 100,000 euros, except for the capital at risk due to death or disability that exceeds 50 euros.

Analysis based on 23 of 23 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

23
V2393-22 17 Nov 2022

Company-paid survival insurance benefits are taxed as employment income

SG de Tributación de las Operaciones Financieras
rendimientos del trabajocontingencia de supervivenciaimputación fiscalplan de jubilacióncontrato de seguro LIRPF — Ley 35/2006 del IRPF art. 17.1Real Decreto Legislativo 1/2002
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact