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V0752-17 ·23 March 2017 ·consulta-vinculante Medium impact
Tax

Meals or catering provided at the workplace may be exempt from Income Tax if requirements are met

A query was raised regarding whether meals provided by an external restaurant or via catering at the workplace constitute benefits in kind. The DGT indicates that these may be exempt if they are considered indirect forms of company canteen services and comply with legal requirements.

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2017-03-23PublishedPublished 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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