Doctrine by topic · DGT Observatory

Company Canteens: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2024

Current position

Provision of meals in company canteens or through external catering is considered a supply of products at reduced prices and is exempt if provided on business days and does not coincide with days of exempt per diems. In indirect formulas, such as cards or vouchers, the amount must not exceed 11 euros per day. These means must be nominative, non-transferable, and for exclusive use in the hospitality sector.

The DGT's position remains stable regarding the requirements for business days and non-coincidence with per diems. An increase in the limit of the exempt amount for indirect formulas is observed, which rose from 9 euros in 2017 to 11 euros in 2018. The doctrine has been extended to include vending machines in the canteen as part of this exemption.

Turning points

  1. V1899-18

    Raises the limit of the exempt amount for indirect formulas from 9 to 11 euros per day.

  2. V0785-23

    Includes the location of vending machines in the canteen as an exempt supply of products at reduced prices.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V3261-14 3 Dec 2014

Non-nominative meal vouchers classified as benefits in kind

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especievales-comidarendimientos del trabajocomedores de empresaingreso a cuenta LIRPF — Ley 35/2006 del IRPF art. 42.2.cRIRPF — RD 439/2007, Reglamento del IRPF art. 45.2.2
Affects CompanyExpat · Non-residentIndividual

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