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Practical Income Manual 2021.

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 Personal Income Tax and 45 Regulations

Deliveries to employees of products at discounted prices that are made in company canteens are exempt from Personal Income Tax , including indirect forms of provision of said service permitted by labor legislation (such as, for example , the delivery of food vouchers or similar documents, cards or any other electronic means of payment), provided that the requirements detailed below are met.

General requirements:

  1. That the provision of the service takes place during business days for the employee or worker.

  2. That the provision of the service does not take place during the days in which the employee or worker accrues amounts exempt from tax in the concept of maintenance allowances, due to travel to a municipality other than the usual place of work.

Additional requirements for indirect formulas (food vouchers or similar documents, cards or other electronic means of payment)

In addition to the above requirements, food vouchers or similar documents, cards or any other electronic means of payment must meet the following:

  1. That its amount does not exceed the amount of 11 euros per day. If the daily amount is higher, there will be compensation in kind for the excess.

  2. That they are numbered, issued in nominative form and that they include the issuing company and, when delivered on paper, also their nominal amount.

  3. That they are non-transferable and that the amount not consumed on one day cannot be accumulated to another day.

  4. That the reimbursement of the amount cannot be obtained, either from the company or from a third party.

  5. That they can only be used in hospitality establishments, regardless of whether the service is provided on the premises of the hospitality establishment or outside it, after collection by the employee or by delivery to their workplace or to the place chosen by the employee. that to carry out their work on days when it is done remotely or through teleworking.

  6. That the company that delivers them, keep and maintain a list of those delivered to each of its employees or workers, stating:

    • In the case of food vouchers or similar documents, document number, delivery day and nominal amount.

    • In the case of cards or any other electronic means of payment, document number and the amount delivered each day, indicating the latter.