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A query was raised regarding whether meals in company canteens and the provision of Christmas hampers are subject to Income Tax (IRPF) withholding. The Directorate General for Taxes (DGT) ruled that canteen meals are exempt if they meet legal requirements, whereas Christmas hampers constitute benefits in kind subject to withholding.
Cuestión planteada Sometimiento a retención o ingreso a cuenta del IRPF de los siguientes conceptos:
La manutención en comedores o economatos de empresa se considera rendimiento en especie exento si se cumplen los requisitos del Reglamento, como que la cuantía de fórmulas indirectas no supere los 9 euros diarios. Por el contrario, la entrega de cestas de Navidad constituye una retribución en especie no exenta, por lo que la empresa debe realizar el ingreso a cuenta correspondiente.
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