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V0772-20 7 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo en especie

Exemption for meal vouchers and health insurance requires an employment relationship

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.

The question raised

Possible application of the exemptions provided for in article 42.3. a) and c) of the Personal Income Tax Law.

The DGT's ruling

Exemptions for meal vouchers (art. 42.3.a LIRPF) and health insurance (art. 42.3.c LIRPF) require the existence of an employment relationship. For the exemption to apply, the beneficiary must be an employee or worker providing services for remuneration under an employment contract. In the specific case, it is not possible to determine whether the partner has an employment relationship or is self-employed, which prevents confirming the application of the exemptions.

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