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V1035-21 ·21 April 2021 ·consulta-vinculante Medium impact
Tax

Meal vouchers for remote workers may be exempt from IRPF up to €11 per day

The DGT confirms that meal vouchers provided to remote or full-time workers are exempt if they meet regulatory requirements, acting as an indirect company canteen scheme, with an exemption cap of €11 per day.

In 6 key points

How it affects those involved

Workers on remote work or full-time schedules may benefit from IRPF exemption on meal vouchers up to €11 per day if the conditions are met.

Lifecycle

2021-04-21PublishedPublished 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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