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Practical Guide to Income Tax 2025. Part 1.

c) Expenses for health insurance

Regulations: Art. 46 Regulation PIT

The benefits in kind corresponding to the premiums or contributions paid by the company to insurance companies for health coverage are exempt, provided that the following requirements and limits are met:

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

    For these purposes, no limit is established based on the age of the descendants, which will include the children, grandchildren or great-grandchildren of the worker.

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

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