Other staff expenses

These would include, among others:

• Staff training costs.

• Premiums for life, accident, illness, etc. insurance contracts.

• Any other expense related to company personnel that is not considered pure generosity

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

Health insurance premium expenses of the taxpayer and his family 

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

The maximum deduction limit will be:

• 500 euros for each of the persons mentioned above
• 1,500 euros for each disabled person