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V1899-18 ·27 June 2018 ·consulta-vinculante Medium impact
Tax

Free canteen services may be exempt from Personal Income Tax if regulatory requirements are met

A local council has enquired whether free meals provided to nursery school staff should be treated as benefits in kind. The Directorate General for Taxes (DGT) has indicated that, provided the requirements of the Regulations are met, such provisions in company canteens may be exempt.

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2018-06-27PublishedPublished 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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