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A childcare and elderly care services company inquired whether vouchers purchased by its clients for their employees could be considered exempt benefits in kind. The Directorate General for Taxes (DGT) ruled that these services constitute benefits in kind and do not qualify for the health insurance exemption.
Cuestión planteada Consideración de los servicios ofrecidos a los empleados de las empresas clientes de la consultante como retribución en especie. En particular, si podría considerarse retribución en especie exenta conforme al artículo 42.3.c) de la LIRPF.
La prestación de servicios de asistencia social asumida por la empresa para sus empleados constituye una retribución en especie. No es posible aplicar la exención del artículo 42.3.c) de la LIRPF, ya que dicha norma requiere el pago de primas o cuotas a entidades aseguradoras por un seguro de enfermedad, y no la simple prestación de servicios sanitarios. La valoración de esta retribución se realizará por su valor normal de mercado.
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