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A query was raised regarding the tax treatment of meals provided to healthcare professionals on continuous care shifts, depending on the method of supply. The Directorate General for Taxes (DGT) ruled that supply via in-house canteens or catering services may be exempt if certain requirements are met, whereas meal vouchers are subject to additional conditions.
Cuestión planteada Tratamiento fiscal, a efectos del Impuesto sobre la Renta de las Personas Físicas, del suministro de comida a los trabajadores que prestan servicios en su Centro en el turno de Atención Continuada, según dicho suministro se realice a través del servicio de cocina del propio Centro, de la empresa concesionaria que gestiona la cafetería del Centro o de una empresa externa con vales de comida o servicio de cátering.
El suministro de comida en comedores del centro o mediante cátering externo está exento si se realiza en días hábiles y no coincide con días de dietas exentas. Si se usan fórmulas indirectas como vales-comida, la cuantía no debe superar los 9 euros diarios y deben cumplirse requisitos de nominatividad, intransmisibilidad y uso exclusivo en hostelería. En el certificado de retenciones, solo se exige informar de estas rentas exentas cuando se utilicen fórmulas indirectas.
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