Skip to main content
Form 100. Personal Income Tax Declaration 2018

Health insurance

The 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 will be considered a deductible expense for determining the net income in direct estimation. The maximum deduction limit will be 500 euros for each of the people indicated above, or 1,500 euros if they are people with disabilities.