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V2542-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Meal vouchers exempt from tax are not considered part of progressive taxable income

The consultant asks whether meal vouchers, as exempt income in kind, should be taken into account when calculating the applicable tax rate on other income. The DGT responds that they should not, as the exemption rules do not require them to be included in such calculations.

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2025-12-18PublishedPublished 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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