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A trade union asks how to pay workers money to buy food instead of food in kind. The DGT replies that cash payments are considered cash income and are taxable, but meal vouchers used indirectly within certain limits may be exempt.
Cuestión planteada Fórmula bajo la cual la empresa podría entregar ese dinero a los trabajadores sin que éstos tengan que tributar por dichas cantidades.
Si la empresa abona un importe en metálico para que el trabajador adquiera bienes o servicios, la renta tiene consideración dineraria y debe tributar. Sin embargo, la entrega de productos a precios rebajados mediante fórmulas indirectas (como vales-comida o tarjetas) está exenta si no supera los 11 euros diarios y cumple los requisitos del Reglamento. Dichos medios de pago deben ser nominativos, intransmisibles, no acumulables y no reembolsables.
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