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V1923-21 ·21 June 2021 ·consulta-vinculante Medium impact
Tax

Company must ensure meal cards comply with requirements to avoid cash benefits

A company asks whether it or its employees are responsible for ensuring meal vouchers or restaurant cards meet regulatory requirements. The DGT states that the company must ensure payment methods comply with regulations, although the ban on balance accumulation rests with the employee.

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Lifecycle

2021-06-21PublishedPublished 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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