Insurance premiums

Specialties in the Personal Income Tax of expenses for health insurance premiums of the taxpayer and his family

Regulations: Art. 30.2.5.a) Law Personal Income Tax

Without prejudice to the above, the following special personal income tax rule for health insurance premium expenses, which we discuss below, must be taken into account for the purposes of determining the deductible amounts for this concept.

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