a) Deliveries to employees of products at discounted prices that are made in company canteens, canteens or social commissaries
Regulations: Articles 42.3.a) Law IRPF and 45 Regulation
Deliveries of products to employees at reduced prices in company canteens are exempt from Personal Income Tax , including indirect forms of provision of said service permitted by labour legislation (such as, for example, the delivery of meal vouchers or similar documents, cards or any other electronic means of payment), provided that the requirements detailed below are met.
General requirements :
- That the provision of the service takes place during business days for the employee or worker.
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That the provision of the service does not take place during the days in which the employee or worker earns amounts exempt from tax in the form of subsistence allowances, due to travel to a municipality other than the usual place of work.
Additional requirements for indirect formulas (meal vouchers or similar documents, cards or other electronic means of payment)
In addition to the above requirements, meal vouchers or similar documents, cards or any other electronic means of payment must meet the following requirements:
- That its amount does not exceed the sum of 11 euros per day. If the daily amount is higher, there will be compensation in kind for the excess.
- They must be numbered, issued in a nominative manner and must include the issuing company and, when delivered in paper format, their nominal amount.
- That they are non-transferable and that the amount not consumed on one day cannot be carried over to another day.
- That the refund of the amount cannot be obtained, either from the company or from a third party.
- They may only be used in hospitality establishments, regardless of whether the service is provided on the premises of the hospitality establishment or outside of it, after being collected by the employee or delivered to their workplace or to the place chosen by the employee to carry out their work on days when this work is carried out remotely or through teleworking.
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That the company that delivers them, keeps and maintains a record of those delivered to each of its employees or workers, stating:
- In the case of meal vouchers or similar documents, document number, delivery date and nominal amount.
- In the case of cards or any other electronic means of payment, document number and the amount delivered each day with an indication of the latter.
New in 2020: The first Final Provision of Royal Decree-Law 35/2020, of December 22, on urgent measures to support the tourism, hospitality and commerce sector and in tax matters ( BOE of the 23rd), has modified article 42.3.a) of the Personal Income Tax Law to specify that the application of this exemption will be carried out regardless of whether the service is provided in the premises of the hospitality establishment or outside of it, after prior collection by the employee or by delivery to his or her workplace or to the place chosen by the employee to carry out his or her work on days when it is carried out remotely or through teleworking .
This modification is a consequence of the publication of Royal Decree-Law 28/2020, of September 22, on remote work ( BOE of the 23rd), understood as work that is carried out outside the usual establishments and centers of the company and of which teleworking is a subspecies that involves the provision of services with new technologies.