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A query was raised regarding whether meals provided in nursery schools to employees supervising the dining hall during those hours can be considered exempt in-kind remuneration. The DGT ruled that, provided regulatory requirements are met, the exemption for the provision of products at reduced prices in company dining halls applies.
Cuestión planteada Consideración de dicho servicio como retribución en especie exenta conforme al artículo 42.3 a) de la LIRPF.
La manutención en comedores de empresa, mediante fórmulas directas o indirectas, se considera entrega de productos a precios rebajados exenta si se cumplen los requisitos del artículo 45.1 del Reglamento del Impuesto. Estos requisitos exigen que el servicio se preste en días hábiles para el trabajador y que no coincida con días en los que se devenguen dietas de manutención exentas. En el caso de empleados de escuelas infantiles con derecho a manutención por convenio mientras vigilan el comedor, se cumplen dichos requisitos.
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