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The DGT confirms that meal vouchers provided to remote or full-time workers are exempt if they meet regulatory requirements, acting as an indirect company canteen scheme, with an exemption cap of €11 per day.
Cuestión planteada Si se puedan considerar como exentos los vales de comida, entregados como rendimiento de trabajo en especie a aquellos trabajadores que desempeñan sus funciones total o parcialmente a través de la modalidad de teletrabajo y si es aplicable la exención en el caso de entrega a trabajadores que desempeñan sus funciones mediante jornadas continuas. Asimismo se consulta si los gastos de llevanza de la comida al domicilio, tanto en el caso de que se facturen por el establecimiento de hostelería conjuntamente con la comida, como en el caso de que sean facturados de forma independiente por la empresa encargada de la llevanza, quedarían incluidos en la exención.
Los vales de comida para trabajadores en teletrabajo o con jornada continua se consideran una fórmula indirecta de prestación de servicio de comedor de empresa. Están exentos como rendimiento en especie siempre que no superen los 11 euros diarios. En este límite se incluyen los gastos de llevanza de la comida, ya sea que se facturen junto con la comida o de forma independiente.
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