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A company has enquired whether it can deduct the cost of providing a restaurant voucher service to its employees and whether the VAT is deductible. The Directorate General for Taxes (DGT) has ruled that the expense is deductible for Corporation Tax purposes provided it meets the requirements for registration, accrual, and substantiation, and that the service constitutes a consideration-based supply for VAT purposes.
Cuestión planteada 1. Si la entidad consultante podría deducirse el gasto en el Impuesto sobre sociedades.
Los gastos por el servicio de tickets restaurante se consideran gastos de personal y son fiscalmente deducibles en el Impuesto sobre Sociedades siempre que cumplan los requisitos de inscripción contable, imputación por devengo y justificación documental. En cuanto al IVA, estas retribuciones en especie constituyen prestaciones de servicios a título oneroso si existe una relación directa entre el servicio y la contraprestación (como la renuncia a parte de la retribución monetaria), permitiendo la deducción si se cumplen los requisitos de la LIVA. La deducibilidad del IVA depende de que las operaciones sean sujetas y no exentas.
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