Deducting health insurance premiums if you are self-employed

Terms used

• Estimación directa — Estimación directa is the tax regime where your net income is your actual income minus your actual expenses.
• Módulos — Módulos is the tax regime where your income is estimated from fixed modules and indices, not your real expenses.
• IRPF — IRPF is Spain's personal income tax.
• AEAT — AEAT is the Spanish tax agency.

Key rules

• Limit per person: If you are self-employed in direct estimation, you can deduct health premiums for yourself, your spouse and children under 25 living with you, up to 500 euros per person a year, or 1,500 euros for a person with a disability.
• Módulos: If you are in módulos, you cannot claim this deduction separately.
• Employees: Employees who pay a private premium themselves get no national IRPF deduction.
• Proof: Keep the invoice or receipts and pay by bank debit.

Can you deduct the premium?

Yes, if you are an autónomo in estimación directa. You can deduct health insurance premiums for yourself, your spouse and your children under 25 who live with you. The per-person limits are in the Key rules box above.

If you are in módulos (estimación objetiva), you cannot claim this deduction separately. Your income there is worked out from fixed modules and indices, not from your actual expenses. Only a few specific items are deductible in that regime.

Conditions to meet

• You must be the policyholder or the one who pays the premium.
• The policy must be health insurance, and the cost must relate to your activity.
• The people covered must be you, your spouse or children under 25 who live at home.
• The amount you deduct cannot go over the cap for each person.

Children under 25 who live in the family home count. If your family situation is unusual, for example separated parents, ask a gestor or the tax office (AEAT) before you claim.

Proof to keep

Keep the invoice or the policy receipts. Pay by bank debit or another traceable method, so you can show the payment came from you. Without documents, the deduction can be refused.

If you are an employee

If you are an employee and pay a private premium yourself, you get no income tax (IRPF) deduction for it. The national deduction was removed in 2015. A few regions have had their own small deductions, so ask your regional tax office whether one applies to you.

Estimate your benefit

Use the calculator below to estimate how much tax your premium could save you. The questions below cover módulos, employees, children and proof.

Estimate the tax benefit of your health insurance premium

Work it out

What you enter

• Your yearly taxable income before this deduction (EUR): Your last income tax return or your accountant's estimate of net business income.
• Insured people without a disability (people): Your policy schedule lists everyone insured; count yourself, spouse and children under 25 living with you.
• Yearly premium for each person without a disability (EUR): Your policy documents or insurer invoices; add up 12 months of payments for one person.

Figures used

• Deduction limit per person: 500 EUR (as of 2025; check the current figure before you rely on it)
• Deduction limit per person with a disability: 1,500 EUR (as of 2025; check the current figure before you rely on it)
• First bracket upper limit: 12,450 EUR (as of 2025; check the current figure before you rely on it)
• Second bracket upper limit: 20,200 EUR (as of 2025; check the current figure before you rely on it)
• Third bracket upper limit: 35,200 EUR (as of 2025; check the current figure before you rely on it)
• Fourth bracket upper limit: 60,000 EUR (as of 2025; check the current figure before you rely on it)
• Fifth bracket upper limit: 300,000 EUR (as of 2025; check the current figure before you rely on it)
• Combined rate up to first limit: 0.19 fraction (as of 2025; check the current figure before you rely on it)
• Combined rate in second bracket: 0.24 fraction (as of 2025; check the current figure before you rely on it)
• Combined rate in third bracket: 0.3 fraction (as of 2025; check the current figure before you rely on it)
• Combined rate in fourth bracket: 0.37 fraction (as of 2025; check the current figure before you rely on it)
• Combined rate in fifth bracket: 0.45 fraction (as of 2025; check the current figure before you rely on it)
• Combined rate above last limit: 0.47 fraction (as of 2025; check the current figure before you rely on it)

Worked example (with Your yearly taxable income before this deduction 30,000 EUR, Insured people without a disability 2 people, Yearly premium for each person without a disability 900 EUR, Insured people with a disability 0 people, Yearly premium for each person with a disability 0 EUR)

When the sum misleads

• Any premium above the limit for a person gives no extra deduction, so a high premium does not raise the saving.
• The deduction applies to self-employed people in direct estimation (estimación directa) and covers yourself, your spouse and children under 25 living with you.
• Your region sets its own rates, and the Basque Country and Navarre have their own systems, so treat the result as an estimate.
• If your income is very low, the saving can be smaller than expected because the deduction cannot take income below zero.

Frequently asked questions

Can I deduct health premiums if I am in módulos?

No, the health-premium deduction does not apply separately if you are taxed under módulos. In that regime your income is worked out with fixed modules and indices, not your actual expenses. It applies in estimación directa, both normal and simplified.

Can I deduct a health premium I pay privately as an employee?

No, an employee who pays a private health premium personally gets no income tax deduction for it. The state deduction was removed in 2015.

Which children can I include in my deduction?

You can include children under 25 who live with you, and the tax authority also accepts children living in the family home. Your spouse and you are covered too. Unusual family situations are worth checking with an adviser.

What proof do I need to claim the premium as an autónomo?

You need the invoice or the policy receipts, and the payment must be documented, for example by bank debit. You must be the policyholder or the payer, and the premiums must relate to your activity.