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Form 100. Personal Income Tax Declaration 2019

Other staff expenses

They would include among others:

  • Staff training expenses.

  • Premiums for insurance contracts on life, accidents, illness, etc.
  • Any other expense related to the company's personnel that is not considered pure liberality

  • Expenses that, in accordance with usage and customs, are incurred with respect to company personnel (gifts, Christmas baskets, etc.) are not considered pure liberalities and therefore may constitute deductible expenses).

Expenses for health insurance premiums of the taxpayer and his family 

In accordance with article 30.2.5.a) of the Personal Income Tax Law, the health insurance premiums paid by the taxpayer in the part corresponding to their own coverage are considered a deductible expense for the determination of net income in direct estimation. and that of his spouse and children under twenty-five years of age who live with him.

The maximum deduction limit will be:

  • 500 euros for each of the people mentioned above
  • 1,500 euros for each one of them with disabilities