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V0284-23 ·15 February 2023 ·consulta-vinculante Medium impact
Tax

Provision of vending machine products in company canteens may be exempt from Personal Income Tax

A company has requested clarification on whether the use of vending machines in its canteen, via electronic cards with a daily limit of 11 euros, constitutes an exempt benefit in kind. The Directorate General for Taxes (DGT) has ruled that, provided the requirements of the Regulations are met, this is considered the provision of products at reduced prices in a company canteen.

In 6 key points

How it affects those involved

This ruling provides legal certainty for companies offering canteen services through vending machines, confirming that such benefits can be exempt from income tax if they comply with specific regulatory limits and conditions.

Lifecycle

2023-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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