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V0907-23 18 April 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Meal allowances received at the workplace itself are not exempt from Personal Income Tax (IRPF)

A query is made regarding whether meal allowances for a nurse who remains at her workplace are exempt. The DGT responds that they are not, because the exemption requires traveling to a municipality different from the usual one.

The question raised

Question posed: Tax consideration of the amount received as meal allowance by workers, and the possibility of tax exemption under IRPF.

The DGT's ruling

The exemption for meal allowances requires that expenses are incurred in a municipality different from the usual place of work and the recipient's residence. In this case, the compensation does not result from travel away from the workplace, but from work performed at the workplace itself. Furthermore, the exemption for products at reduced prices in dining halls does not apply as it concerns a monetary benefit and not a benefit in kind.

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