Skip to content
V0785-23 ·3 April 2023 ·consulta-vinculante Medium impact
Tax

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

A company has requested clarification on whether the use of vending machines in its canteen, via personalised electronic cards, constitutes an exempt benefit in kind. The Directorate General for Taxes (DGT) has ruled that, provided regulatory requirements 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 clarifies the tax treatment for companies offering vending services, confirming that such benefits can be exempt from income tax if they meet specific criteria regarding reduced pricing and canteen settings.

Lifecycle

2023-04-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact