Doctrine by topic · DGT Observatory

Health Insurance: DGT doctrinal evolution

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

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How the DGT's position has evolved

Refined position Medium confidence 48 rulings · 2015–2026

Current position

Health insurance premiums for the employee and their descendants are exempt as benefits in kind up to 500 euros annually per person, or 1,500 euros if they have a disability. For the exemption to apply, the company must be the policyholder. Under the direct estimation regime, premiums for children are deductible if they live with the taxpayer and are under 25 years of age.

The position regarding the exemption of premiums as benefits in kind remains stable, focusing on the company's status as the policyholder. A recent doctrinal contradiction is observed regarding descendants: while one ruling removes the age limit, the most recent one again requires them to be under 25 years of age and living with the taxpayer for deductibility.

Turning points

  1. V2570-18

    Establishes that the company must be the policyholder for the exemption under article 42.3.c) of Law 35/2006 to be applicable.

  2. V0288-25

    Indicates that there is no age limit for descendants (children, grandchildren, or great-grandchildren) for the application of the exemption.

Analysis based on 44 of 48 rulings with a stated position. Updated 20 September 2026.

Rulings on this topic

24
V0746-25 28 Apr 2025

Insurance payout treated as patrimonial gain, not capital income

SG de Tributación de las Operaciones Financieras
ganancia patrimonialseguro de enfermedadrendimientos del capital mobiliarioimputación temporalpérdidas patrimoniales LIRPF — Ley 35/2006 del IRPF art. 14.1.cLIRPF — Ley 35/2006 del IRPF art. 14.2.a
Affects CompanyExpat · Non-residentIndividual
V2738-20 7 Sept 2020

Medical retainer fees are not deductible as health insurance premiums

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos netosactividades económicasestimación directaseguro de enfermedadgasto deducible LIRPF — Ley 35/2006 del IRPF art. 28.1LIRPF — Ley 35/2006 del IRPF art. 30.2.5ª.a
Affects CompanyExpat · Non-residentIndividual

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