Restaurant vouchers: DGT clarifies they do not count towards the average tax rate

The Directorate General of Taxes (DGT) has issued a relevant ruling regarding the tax treatment of restaurant vouchers. The inquiry focused on determining whether these amounts, received in kind and within certain limits, must be integrated into the calculation of the progressivity of Personal Income Tax (IRPF).

What the DGT has ruled

The administration has clarified that restaurant vouchers that meet the requirements established in the Tax Regulations are exempt employment income in kind, provided they do not exceed the limit of 11 euros per day. The key point of the ruling is that this income is not considered exempt income with progressivity. This means that current regulations do not require these amounts to be included when calculating the average tax rate applicable to the rest of the taxpayer's income for the tax period.

What this means for you

For the employee, this distinction is fundamental in calculating their tax burden. Since it is not considered exempt income with progressivity, the amount received through meal vouchers or cards does not artificially raise the tax rate applied to their other income. In practical terms, the benefit of the exemption is full, as it does not alter the tax scale of the taxpayer's other income.

For companies, this criterion reinforces the importance of strictly complying with the requirements for the delivery and registration of vouchers or cards to ensure that the employee can correctly apply the exemption established by law.

What should be done

It is necessary to verify that the delivery of restaurant vouchers complies with the provisions of the Tax Regulations to guarantee the exemption. Since every tax situation is unique, it is recommended to assess the application of this criterion based on each employee's in-kind remuneration structure and ensure that the company's internal records support the 11-euro daily limit.