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A company has requested clarification on whether the use of vending machines in its canteen, via electronic cards with a daily limit of 11 euros, constitutes an exempt benefit in kind. The Directorate General for Taxes (DGT) has ruled that, provided the requirements of the Regulations are met, this is considered the provision of products at reduced prices in a company canteen.
Cuestión planteada Si la entrega de los referidos productos en las condiciones arriba referidas tendría la consideración de rendimientos del trabajo en especie exentos, en aplicación de lo dispuesto en el artículo 42.3 de la Ley 35/2006.
La ubicación de máquinas expendedoras en el comedor de la sociedad permite considerar la entrega de productos como una entrega a precios rebajados en comedores de empresa. Para que sea exento, deben cumplirse los requisitos del artículo 45 del Reglamento del Impuesto, como que el servicio sea en días hábiles y no supere los 11 euros diarios. Es indiferente que las comidas se elaboren en cocinas propias o externas para que encaje en esta exención.
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