Insurance premiums

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

Without prejudice to the above, the following special rule of personal income tax 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, 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.

The maximum deduction limit will be:

• 500 euros for each of the persons mentioned above
• 1,500 euros for each disabled person