Premiums up to 1,500€ paid by the employer to a health insurance in order to cover disease of a disabled employee who has the condition of worker, spouse or descendant of the employer are EXEMPT. (Art. 42.3.c LIRPF, for direct method and art. 30.2.5ª LIRPF for objective method)
The objective method can only be applied when in the prior year none of the following limits was overcome:
- 250.000 € untaxed income for the whole economic activities.
- 250.000 € purchases in goods and services. Art. 31.1.3ª LIRPF)
- 125.000 € operations in which it is compulsory to issue an invoice
The above mentioned limits are only valid in 2016 and 2017.
Deduction percentages for donations set aside for
carrying out priority sponsorship operations have risen by FIVE percentage points in 2016