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V0623-17 9 March 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Daily 9-euro gourmet meal vouchers may be exempt benefits in kind if legal requirements are met

An employee inquired whether the weekly provision of a 9-euro gourmet meal voucher by her company constitutes a benefit in kind. The DGT ruled that, as it meets regulatory requirements, it constitutes an exempt indirect form of company catering.

The question raised

Consideration of the provision as an exempt benefit in kind from employment income.

The DGT's ruling

The provision of a 9 euro daily gourmet voucher constitutes an indirect method of providing a company canteen service. Upon meeting the requirements of Article 45 of the Tax Regulations, it is considered an exempt benefit in kind from employment income. Therefore, its amount is not subject to withholding tax.

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