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Practical Income Manual 2021.

c) Expenses for health insurance

Regulations: Art. 46 Regulation Personal Income Tax

Work income in kind corresponding to premiums or fees paid by the company to insurance entities for illness coverage are exempt, when the following requirements and limits are met:

  1. That the sickness coverage reaches the worker himself, and may also extend to his spouse and descendants.

  2. That the premiums or contributions paid do not exceed 500 euros per year for each of the indicated persons or 1,500 euros for each of them when they are People with disabilities.

The excess over the aforementioned amounts will constitute remuneration in kind for the work.