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The tax authority states that deliveries by external caterers in company premises constitute indirect canteen arrangements, provided regulatory requirements are met, and are thus exempt from income tax.
Question posed: Whether the delivery of the aforementioned products under the conditions referred to above would be considered a direct or indirect method for the purposes of the provisions of Article 42.3.a) of Law 35/2006.
Meals served at the workplace by external companies are considered indirect methods of providing service in company cafeterias. For the delivery of products at reduced prices to be exempt, the requirements of Article 45.1 of the Tax Regulation must be met, such as the provision occurring on business days and not coinciding with days of exempt subsistence allowances. If it is an indirect method, the amount must not exceed 11 euros per day to avoid taxation on the excess.
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