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V2542-25 18 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas en especie

Meal vouchers exempt from tax are not considered part of progressive taxable income

The consultant asks whether meal vouchers, as exempt income in kind, should be taken into account when calculating the applicable tax rate on other income. The DGT responds that they should not, as the exemption rules do not require them to be included in such calculations.

The question raised

Whether the non-cash benefit that is exempt in accordance with Article 42.3 a) of the Personal Income Tax Law is considered exempt income with progressivity.

The DGT's ruling

Restaurant vouchers that meet the requirements of Article 45 of the Regulations constitute a non-cash benefit from employment exempt with a limit of 11 euros per day. This income is not considered exempt income with progressivity, as the regulations governing the exemption do not provide that it must be included to calculate the average tax rate applicable to the other income of the tax period.

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