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Practical Income Manual 2021.

Exempt work income in kind

Regulations: Art. 42.3 Law Personal Income Tax

The following income from work in kind are exempt from Personal Income Tax :

  1. a) Deliveries to employees of products at discounted prices that are made in company canteens, canteens or social commissaries
  2. b) Use of assets intended for the social and cultural services of the employed personnel
  3. c) Expenses for health insurance
  4. d) Provision of certain educational services to the children of employees of authorized educational centers
  5. e) Amounts paid by the company for the collective transportation of its employees between their place of residence and the workplace
  6. f) Delivery to workers of shares or participations of the company itself or of other group of companies