Is private health insurance deductible in the UK and Spain?
Personal cost for sole traders
Private medical insurance for yourself is not an allowable expense for a UK sole trader — HMRC treats it as personal regardless of the argument that staying healthy keeps the business running.
Deductible up to €500 per person
One of Spain's friendliest autónomo rules: health insurance premiums for you, your spouse and children under 25 living at home are deductible up to €500 per person per year (€1,500 where a family member has a disability), for autónomos in estimación directa.
If you file in both countries
Another mirror-image rule: worthless in the UK, valuable in Spain. Many British expats don't claim it because their UK instincts say it's not deductible — leaving real money on the table.
Evidence to keep
- ✓The insurance policy showing the insured family members
- ✓Premium payment receipts or bank statements
Frequently asked questions
Does the €500 limit apply per policy or per person?
Per person — you, your spouse and qualifying children each carry their own €500 annual cap.
I'm on a UK policy — does it still count in Spain?
The deduction is about the premium you pay as a Spanish autónomo, not the insurer's nationality, but cross-border policies deserve a check with your gestor before claiming.
Catalejo provides software for organizing tax records and producing estimates. We are not registered tax advisors; rules change and individual circumstances differ. Treat this page as general information and confirm your own case with a gestor or accountant before filing.