Doctrine by topic · DGT Observatory

Meal Vouchers: 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 9 rulings · 2014–2023

Current position

The provision of meal vouchers or electronic cards is exempt if the amount does not exceed 11 euros per day. These instruments must be nominative, non-transferable, non-accumulative, and non-refundable. The payment of amounts in cash for the acquisition of goods or services is considered monetary income and must be taxed for Personal Income Tax (IRPF) purposes.

The DGT's position remains constant regarding the requirements of nominativity, non-transferability, and exclusive use in the hospitality sector. The main evolution is the increase in the exemption limit from 9 to 11 euros per day. Likewise, it has been clarified that the responsibility for not accumulating the daily amount lies with the employee and not with the company.

Turning points

  1. V0129-19

    It is established that the obligations for cards or electronic means are the same as for meal vouchers. It is clarified that the responsibility for not accumulating the unconsumed amount lies with the employee.

  2. V2046-23

    The exemption limit for indirect formulas is raised from 9 to 11 euros per day.

Analysis based on 8 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
V2046-23 13 Jul 2023

Cash payments for food count as cash income; meal vouchers may be exempt

SG de Impuestos sobre la Renta de las Personas Físicas
rentas en especierendimientos del trabajofórmulas indirectasvales-comidaexención LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V0129-19 18 Jan 2019

Restaurant cards carry the same obligations and responsibilities as meal vouchers

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especievales-comidatarjetas restauranteprestación indirecta del servicioingreso a cuenta LIRPF — Ley 35/2006 del IRPF art. 42.3.aRIRPF — RD 439/2007, Reglamento del IRPF art. 45.2.2
Affects CompanyExpat · Non-residentIndividual
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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