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A shareholder with less than a 25% stake has enquired whether they can apply for Income Tax (IRPF) exemptions regarding meal vouchers and health insurance. The Directorate General of Taxes (DGT) has ruled that to qualify for these exemptions, it is essential that the beneficiary is an employee or a worker under a contract of employment.
Cuestión planteada Posible aplicación de las exenciones previstas en el artículo 42.3. a) y c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las exenciones por tickets restaurante (art. 42.3.a LIRPF) y seguros de enfermedad (art. 42.3.c LIRPF) exigen la existencia de una relación laboral. Para que proceda la exención, el beneficiario debe ser un empleado o trabajador que preste servicios retribuidos por cuenta ajena. En el caso concreto, no es posible determinar si el socio tiene una relación laboral o es autónomo, lo que impide confirmar la aplicación de las exenciones.
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