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V1886-17 18 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas en especie

Meals provided to workers on continuous care shifts may be exempt from Personal Income Tax

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.

The question raised

Tax treatment, for the purposes of Personal Income Tax, of the provision of food to workers providing services at their Center during the Continuous Care shift, depending on whether said provision is carried out through the Center's own kitchen service, the concessionaire company managing the Center's cafeteria, or an external company via meal vouchers or catering services.

The DGT's ruling

The provision of food in center dining rooms or through external catering is exempt if provided on business days and does not coincide with days of exempt per diems. If indirect methods such as meal vouchers are used, the amount must not exceed 9 euros per day and requirements of nominativity, non-transferability, and exclusive use in the hospitality sector must be met. In the withholding certificate, reporting these exempt incomes is only required when indirect methods are utilized.

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