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V0100-19 16 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos en especie

Meal vouchers may be exempt from Income Tax if they meet Regulation requirements

A company has enquired whether providing daily meal vouchers of 8 euros constitutes exempt benefits in kind. The DGT has ruled that, provided the requirements of the Regulation are met, this is considered an exempt indirect method of providing company catering.

The question raised

Cuestión planteada Consideración de la entrega de los referidos "vales comida" como rendimiento en especie del trabajo exento.

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