e. Insurance premiums
This concept should include amounts paid in the form of insurance premiums, except those relating to company personnel.
In addition, in order to determine the deductible amounts, the following special rule of IRPF for expenses for health insurance premiums, which we discuss below, must be taken into account.
Specialties in the IRPF of expenses for health insurance premiums of the taxpayer and his family
Regulations: Art. 30.2.5.a) Law Income Tax
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.
In the case of children with disabilities, there is no exception to age, so it is necessary that they live with the taxpayer and are under 25 years of age.
The maximum deduction limit will be:
- 500 euros for each of the persons mentioned above
- 1,500 euros for each disabled person