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V2046-23 13 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas en especie

Cash payments for food count as cash income; meal vouchers may be exempt

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.

The question raised

Formula under which the company could provide this money to the workers without them having to pay tax on said amounts.

The DGT's ruling

If the company pays an amount in cash for the employee to acquire goods or services, the income is considered monetary and must be taxed. However, the provision of products at reduced prices in company cafeterias through indirect methods is exempt if it does not exceed 11 euros per day. For meal vouchers or cards to be valid for this exemption, they must be nominative, non-transferable, non-accumulative, and non-refundable.

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