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V1256-15 ·24 April 2015 ·consulta-vinculante Medium impact
Tax

Employee meal expenses are deductible if correlation and justification requirements are met

A company has enquired whether the payment of meal vouchers to employees working split shifts is deductible for Corporate Tax purposes. The DGT has ruled that these are deductible personnel expenses, provided that the conditions of accounting registration, accrual, correlation with income, and documentary justification are satisfied.

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2015-04-24PublishedPublished 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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