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A company has enquired whether the payment of meal vouchers to employees working split shifts is deductible for Corporate Tax purposes. The DGT has ruled that these are deductible personnel expenses, provided that the conditions of accounting registration, accrual, correlation with income, and documentary justification are satisfied.
Cuestión planteada Si estos gastos tienen la consideración de fiscalmente deducibles para determinar la base imponible del Impuesto sobre Sociedades.
Los gastos por comidas de empleados derivados de sus funciones se consideran gastos de personal y son deducibles. Para ello, deben cumplir con la inscripción contable, la imputación por devengo, la correlación con los ingresos y la debida justificación documental. Asimismo, no deben estar incluidos en el listado de gastos no deducibles del artículo 15 de la LIS.
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