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V1934-17 ·19 July 2017 ·consulta-vinculante Medium impact
Tax

Meal vouchers of up to €9 per day may be considered exempt benefits in kind

An employee has enquired whether the monthly provision of meal vouchers totalling €9 per day is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that, provided regulatory requirements are met, this constitutes an exempt indirect form of company canteen provision.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of meal vouchers, confirming that they can be treated as an exempt benefit in kind rather than taxable income, provided they fall within the legal limits and meet specific regulatory criteria.

Lifecycle

2017-07-19PublishedPublished 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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