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A company asks whether it or its employees are responsible for ensuring meal vouchers or restaurant cards meet regulatory requirements. The DGT states that the company must ensure payment methods comply with regulations, although the ban on balance accumulation rests with the employee.
Cuestión planteada Si la empresa, como pagadora, está obligada al cumplimiento de los requisitos previstos en el artículo 45 del RIRPF, o si corresponde a los empleados.
Corresponde a la empresa, como pagadora, la obligación de que las tarjetas o medios electrónicos de pago se adecuen a los requisitos del artículo 45.2.2 del RIRPF para que la entrega sea un rendimiento en especie exento. No obstante, la responsabilidad de no acumular la cuantía no consumida en un día para otro día es exigible al trabajador, ya que depende de su voluntad y la norma no impone a la empresa un control específico sobre este punto. Si el empleado acumula importes, deberá incluirlos como retribución en especie en su declaración de IRPF.
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