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A query was raised regarding whether meal allowances paid in cash, based on the number of days employees eat at the company, constitute benefits in kind or monetary remuneration. The DGT has determined that, as the amounts are paid in cash, they are classified as monetary remuneration.
Cuestión planteada Tratamiento fiscal de la retribución salarial en concepto de manutención que se abona en metálico a los trabajadores.
Las entregas de productos a precios rebajados en comedores de empresa no son rentas en especie según el artículo 42.2.c) de la LIRPF. Sin embargo, cuando el pagador entrega importes en metálico para que el trabajador adquiera dichos bienes o servicios, la renta tiene la consideración de dineraria conforme al artículo 42.1 de la Ley del Impuesto. Por tanto, este concepto debe tributar como retribución dineraria y aplicar la retención correspondiente.
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