{"id":40508,"date":"2026-07-28T09:00:00","date_gmt":"2026-07-28T07:00:00","guid":{"rendered":"https:\/\/www.mgc.es\/?p=40508"},"modified":"2026-07-14T15:53:27","modified_gmt":"2026-07-14T13:53:27","slug":"asseguranca-vida-empleats-deduccio-impost-societats","status":"publish","type":"post","link":"https:\/\/www.mgc.es\/ca\/blog\/asseguranca-vida-empleats-deduccio-impost-societats\/","title":{"rendered":"Assegurances de vida per a empleats: com deduir el 100% de les primes a l&#8217;Impost de Societats"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\"><p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndex de continguts<\/p>\n<\/div><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.mgc.es\/ca\/blog\/asseguranca-vida-empleats-deduccio-impost-societats\/#Per_que_lasseguranca_de_vida_collectiva_es_el_benefici_amb_millor_tractament_fiscal\" >Per qu\u00e8 l&#8217;asseguran\u00e7a de vida col\u00b7lectiva \u00e9s el benefici amb millor tractament fiscal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.mgc.es\/ca\/blog\/asseguranca-vida-empleats-deduccio-impost-societats\/#Requisits_perque_la_deduccio_sigui_valida\" >Requisits perqu\u00e8 la deducci\u00f3 sigui v\u00e0lida<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.mgc.es\/ca\/blog\/asseguranca-vida-empleats-deduccio-impost-societats\/#Com_tributa_lasseguranca_de_vida_collectiva_per_a_lempleat\" >Com tributa l&#8217;asseguran\u00e7a de vida col\u00b7lectiva per a l&#8217;empleat<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.mgc.es\/ca\/blog\/asseguranca-vida-empleats-deduccio-impost-societats\/#Que_cobreix_lasseguranca_de_vida_collectiva_de_MGC_Mutua\" >Qu\u00e8 cobreix l&#8217;asseguran\u00e7a de vida col\u00b7lectiva de MGC Mutua<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.mgc.es\/ca\/blog\/asseguranca-vida-empleats-deduccio-impost-societats\/#Per_que_lasseguranca_de_vida_collectiva_redueix_labsentisme_i_millora_la_retencio\" >Per qu\u00e8 l&#8217;asseguran\u00e7a de vida col\u00b7lectiva redueix l&#8217;absentisme i millora la retenci\u00f3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.mgc.es\/ca\/blog\/asseguranca-vida-empleats-deduccio-impost-societats\/#Asseguranca_collectiva_vs_asseguranca_individual_subvencionada\" >Asseguran\u00e7a col\u00b7lectiva vs. asseguran\u00e7a individual subvencionada<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.mgc.es\/ca\/blog\/asseguranca-vida-empleats-deduccio-impost-societats\/#Preguntes_frequents\" >Preguntes freq\u00fcents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.mgc.es\/ca\/blog\/asseguranca-vida-empleats-deduccio-impost-societats\/#El_primer_pas_calcular_el_cost_net_real\" >El primer pas: calcular el cost net real<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\"><strong>Resposta r\u00e0pida:<\/strong> les primes de les assegurances de vida contractades per una empresa a favor dels seus empleats s\u00f3n dedu\u00efbles al 100 % com a despesa de personal a l&#8217;Impost de Societats, sempre que estiguin correctament registrades en comptabilitat i responguin a una retribuci\u00f3 real del treballador. Amb un tipus impositiu general del 25 %, cada 1.000 \u20ac de prima tenen un cost net real de 750 \u20ac per a l&#8217;empresa.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Per_que_lasseguranca_de_vida_collectiva_es_el_benefici_amb_millor_tractament_fiscal\"><\/span>Per qu\u00e8 l&#8217;asseguran\u00e7a de vida col\u00b7lectiva \u00e9s el benefici amb millor tractament fiscal<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;equaci\u00f3 rellevant no \u00e9s el cost brut: \u00e9s el cost net un cop aplicat el tractament fiscal. Un exemple concret: una empresa amb cinc empleats que contracta una asseguran\u00e7a de vida col\u00b7lectiva amb una prima anual de 300 \u20ac per persona t\u00e9 un cost total de 1.500 \u20ac anuals. El registra com a despesa de personal, el dedueix \u00edntegrament a l&#8217;IS i el seu cost net real \u00e9s de 1.125 \u20ac. Ha ofert a la seva plantilla una cobertura valorada en 1.500 \u20ac per 1.125 \u20ac efectius.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Requisits_perque_la_deduccio_sigui_valida\"><\/span>Requisits perqu\u00e8 la deducci\u00f3 sigui v\u00e0lida<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>L&#8217;asseguran\u00e7a ha d&#8217;estar contractada a nom de l&#8217;empresa com a prenedora.<\/strong> Els empleats s\u00f3n els assegurats.<\/li>\n\n<li><strong>La prima s&#8217;ha de registrar com a despesa de personal<\/strong>, no com a despesa general. La correcta imputaci\u00f3 comptable \u00e9s la primera l\u00ednia de defensa davant una inspecci\u00f3 fiscal.<\/li>\n\n<li><strong>Ha de respondre a una retribuci\u00f3 real i efectiva.<\/strong> Hisenda pot q\u00fcestionar deduccions que no es corresponguin amb una retribuci\u00f3 efectiva.<\/li>\n\n<li><strong>Documentaci\u00f3 completa en ordre:<\/strong> p\u00f2lissa, rebuts de prima i justificants de pagament. L&#8217;Ag\u00e8ncia Tribut\u00e0ria pot sol\u00b7licitar-los en una inspecci\u00f3.<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">At\u00e8s que la casu\u00edstica \u00e9s \u00e0mplia, el m\u00e9s prudent \u00e9s consultar amb un assessor fiscal abans d&#8217;imputar aquestes primes com a despesa. Pots ampliar el marc complet de deduccions a l&#8217;article <a href=\"https:\/\/www.mgc.es\/ca\/?p=39156\">com desgravar l&#8217;asseguran\u00e7a de vida sent aut\u00f2nom o empresa<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Com_tributa_lasseguranca_de_vida_collectiva_per_a_lempleat\"><\/span>Com tributa l&#8217;asseguran\u00e7a de vida col\u00b7lectiva per a l&#8217;empleat<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La prima que paga l&#8217;empresa \u00e9s una retribuci\u00f3 en esp\u00e8cie per a l&#8217;empleat, que l&#8217;ha de declarar al seu IRPF com a rendiment del treball. \u00c9s important comunicar-ho correctament a la plantilla.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hi ha un mat\u00eds rellevant si es contracta un paquet que inclou asseguran\u00e7a de salut juntament amb la de vida: l&#8217;exempci\u00f3 de fins a 500 \u20ac anuals per persona s&#8217;aplica espec\u00edficament a l&#8217;asseguran\u00e7a de salut, no a la de vida. Contractar totes dues sota una pol\u00edtica retributiva coherent maximitza el benefici fiscal conjunt. L&#8217;article <a href=\"https:\/\/www.mgc.es\/ca\/blog\/com-desgravar-asseguranca-salut-declaracio-renta\/\">com desgravar l&#8217;asseguran\u00e7a de salut a la declaraci\u00f3 de la renda<\/a> detalla el tractament fiscal de tots dos costats de la relaci\u00f3 laboral.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Que_cobreix_lasseguranca_de_vida_collectiva_de_MGC_Mutua\"><\/span>Qu\u00e8 cobreix l&#8217;asseguran\u00e7a de vida col\u00b7lectiva de MGC Mutua<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;asseguran\u00e7a Vida Risc Professional cobreix les tres conting\u00e8ncies principals:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Capital per defunci\u00f3 per qualsevol causa.<\/strong> La fam\u00edlia de l&#8217;empleat no hereta els seus deutes.<\/li>\n\n<li><strong>Capital per IPT.<\/strong> Si una situaci\u00f3 definitiva i irreversible impedeix a l&#8217;empleat exercir la seva professi\u00f3 habitual, rep el capital d&#8217;un sol cop, amb independ\u00e8ncia del que determini l&#8217;INSS.<\/li>\n\n<li><strong>Capital per IPA (garantia complement\u00e0ria).<\/strong> Compatible amb la pensi\u00f3 p\u00fablica de la Seguretat Social.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Condicions: contractaci\u00f3 de 18 a 63 anys \u00b7 defunci\u00f3 fins als 75 \u00b7 IPA i IPT fins als 67 \u00b7 capital m\u00e0xim 300.000 \u20ac per empleat.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Per_que_lasseguranca_de_vida_collectiva_redueix_labsentisme_i_millora_la_retencio\"><\/span>Per qu\u00e8 l&#8217;asseguran\u00e7a de vida col\u00b7lectiva redueix l&#8217;absentisme i millora la retenci\u00f3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;argument fiscal \u00e9s el m\u00e9s immediat, per\u00f2 no l&#8217;\u00fanic. Les empreses que contracten assegurances de vida col\u00b7lectives obtenen tres beneficis addicionals concrets:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Reducci\u00f3 de l&#8217;absentisme<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Un empleat amb cobertures d&#8217;incapacitat resol els seus problemes de salut m\u00e9s r\u00e0pidament. El cost de l&#8217;asseguran\u00e7a s&#8217;amortitza sovint a trav\u00e9s de la reducci\u00f3 de baixes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Fidelitzaci\u00f3 de l&#8217;equip<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Els beneficis socials s\u00f3n un factor de diferenciaci\u00f3 real en l&#8217;atracci\u00f3 i retenci\u00f3 de talent. El cost de rotaci\u00f3 de personal supera sovint el cost anual de l&#8217;asseguran\u00e7a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cobertura m\u00e9s enll\u00e0 del conveni<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Molts convenis contemplen indemnitzacions per defunci\u00f3 o incapacitat amb capitals insuficients. L&#8217;asseguran\u00e7a col\u00b7lectiva permet anar m\u00e9s enll\u00e0 del m\u00ednim convencional sense cost fiscal significatiu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Asseguranca_collectiva_vs_asseguranca_individual_subvencionada\"><\/span>Asseguran\u00e7a col\u00b7lectiva vs. asseguran\u00e7a individual subvencionada<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;asseguran\u00e7a col\u00b7lectiva ofereix avantatges clars enfront de subvencionar l&#8217;asseguran\u00e7a individual de cada empleat: una \u00fanica p\u00f2lissa a gestionar, condicions m\u00e9s favorables en negociar-se en bloc, deducci\u00f3 a l&#8217;IS m\u00e9s f\u00e0cil de documentar i, en grups de certa mida, la possibilitat de prescindir del q\u00fcestionari de salut individual. Per con\u00e8ixer els requisits generals, l&#8217;article <a href=\"https:\/\/www.mgc.es\/ca\/blog\/requisits-asseguranca-vida\/\">requisits de l&#8217;asseguran\u00e7a de vida: qu\u00e8 necessites per contractar<\/a> ofereix una visi\u00f3 completa del proc\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Preguntes_frequents\"><\/span>Preguntes freq\u00fcents<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Puc deduir el 100 % de les primes a l&#8217;IS?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00ed, sense l\u00edmit d&#8217;import, sempre que estiguin correctament registrades com a despesa de personal i documentades. A difer\u00e8ncia de l&#8217;asseguran\u00e7a de salut, no hi ha un l\u00edmit de 500 \u20ac en la deducci\u00f3 empresarial.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">L&#8217;asseguran\u00e7a de vida col\u00b7lectiva requereix q\u00fcestionari de salut individual?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dep\u00e8n de la mida del grup. Per a grups grans, alguns productes poden prescindir del q\u00fcestionari individual. Consulta&#8217;ns per con\u00e8ixer les condicions aplicables a la teva plantilla.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qu\u00e8 passa amb la p\u00f2lissa si un empleat causa baixa?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">En la majoria de p\u00f2lisses col\u00b7lectives, l&#8217;empleat que causa baixa perd la cobertura. Alguns productes permeten la portabilitat individual. \u00c9s un punt a revisar abans de contractar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">L&#8217;empresa pot ser benefici\u00e0ria de l&#8217;asseguran\u00e7a?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">En determinades estructures \u2014assegurances d&#8217;home clau\u2014 s\u00ed. \u00c9s un producte diferent del col\u00b7lectiu per a empleats, amb tractament fiscal diferent. Consulta&#8217;ns si t&#8217;interessa aquesta modalitat.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Les assegurances de vida tenen IVA?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. Totes les assegurances estan exemptes de l&#8217;IVA segons l&#8217;article 20.16 de la Llei 37\/1992. La prima no porta IVA, cosa que simplifica la gesti\u00f3 comptable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">S&#8217;aplica tamb\u00e9 per a socis treballadors?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00ed. Les primes d&#8217;assegurances contractades a favor de socis treballadors tamb\u00e9 s\u00f3n dedu\u00efbles com a despesa de personal, amb els mateixos requisits. Especialment rellevant en societats professionals i empreses familiars.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"El_primer_pas_calcular_el_cost_net_real\"><\/span>El primer pas: calcular el cost net real<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Prima bruta anual \u00d7 (1 \u2212 tipus IS) = cost net real.<\/strong> Per al tipus general del 25 %, cada 1.000 \u20ac de prima costen 750 \u20ac efectius. A partir d&#8217;aqu\u00ed, la pregunta \u00e9s si aquest cost \u00e9s raonable en relaci\u00f3 amb el valor que aporta a la teva plantilla. En la majoria dels casos, la resposta \u00e9s s\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si vols analitzar quina soluci\u00f3 s&#8217;adapta millor a la mida i les necessitats de la teva empresa, el nostre equip d&#8217;assessors est\u00e0 a la teva disposici\u00f3 al 931 221 550 o a <a href=\"https:\/\/www.mgc.es\/ca\/empreses\/\">mgc.es\/empreses<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les primes de l&#8217;asseguran\u00e7a de vida col\u00b7lectiva per a empleats s\u00f3n dedu\u00efbles al 100% a l&#8217;Impost de Societats. T&#8217;expliquem requisits, com tributa per al treballador, cobertures i com calcular el cost net real.<\/p>\n","protected":false},"author":3,"featured_media":40565,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,188],"tags":[],"class_list":["post-40508","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assegurances","category-seguros"],"featured_image_src":"https:\/\/www.mgc.es\/wp-content\/uploads\/2026\/07\/seguros-vida-para-empleados.jpg","author_info":{"display_name":"Revista Inter\u00e8s Mutu","author_link":"https:\/\/www.mgc.es\/ca\/blog\/author\/interesmutu\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Com desgravar l&#039;asseguran\u00e7a de vida col\u00b7lectiva a l&#039;IS<\/title>\n<meta name=\"description\" content=\"Les primes de l&#039;asseguran\u00e7a de vida col\u00b7lectiva es dedueixen al 100 % a l&#039;Impost de Societats. 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