{"id":9029820,"date":"2021-11-24T00:00:57","date_gmt":"2021-11-23T23:00:57","guid":{"rendered":"http:\/\/gremicat.es\/?p=17182"},"modified":"2021-11-24T00:00:57","modified_gmt":"2021-11-23T23:00:57","slug":"exempcio-en-lirpf-delss-vals-de-menjar","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/exempcio-en-lirpf-delss-vals-de-menjar\/","title":{"rendered":"Exempci\u00f3 en l\u0092IRPF delss vals de menjar"},"content":{"rendered":"<p style=\"font-size: 22px;\"><strong><span style=\"font-weight: 400;\">Poden considerar-se com a exempts els vals de menjar lliurats a aquells treballadors que exerceixen la seva funci\u00f3 a trav\u00e9s de la modalitat de teletreball i jornades cont\u00ednues.<\/span><\/strong><\/p>\n<div class=\"texto_central\" style=\"clear: both; line-height: 20px; padding-top: 10px;\"><\/div>\n<h2 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\"><strong><b>Es tractaria d\u0092un rendiment del treball en esp\u00e8cie exempt, amb el l\u00edmit d\u009211 euros diaris.<\/b><\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Una associaci\u00f3 agrupa empreses emissores de vals de serveis, com a vals de menjar, que es lliuren per determinades empreses com a retribuci\u00f3 als seus empleats, per a costejar les despeses en menjars en qu\u00e8 incorren aquests empleats, eleva consulta a la DGT amb las seg\u00fcents dubtes:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1. Si poden considerar-se com a\u00a0<\/span><strong>exempts<\/strong><span style=\"font-weight: 400;\"><strong>\u00a0els vals de menjar<\/strong> lliurats com\u00a0 a rendiment de treball en esp\u00e8cie a aquells treballadors que exerceixen la seva funci\u00f3 total o parcialment a trav\u00e9s de la modalitat de\u00a0<\/span><strong>teletreball<\/strong><span style=\"font-weight: 400;\"> i, aix\u00ed mateix, si \u00e9s aplicable en el cas de lliurament a treballadors que exerceixen la seva funci\u00f3 mitjan\u00e7ant\u00a0<\/span><strong>jornades cont\u00ednues.<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">2. Si les despeses de\u00a0<\/span><strong>gesti\u00f3 del menjar al domicili<\/strong><span style=\"font-weight: 400;\">, tant en el cas de que es facturin per l\u0092establiment d\u0092Hosteleria juntament amb el menjar, com en el cas de que siguin facturats de manera independent per l\u0092empresa encarregada de la gesti\u00f3, quedarien inclosos en l\u0092exempci\u00f3.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">A la vista de l\u0092anterior la\u00a0DGT\u00a0considera:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En relaci\u00f3 amb els vals-menjar per a empleats en\u00a0teletreball o amb jornada cont\u00ednua\u00a0la DGT considera que, complint-se amb els requisits reglament\u00e0riament establerts, <strong>ens trobem davant una f\u00f3rmula indirecta de prestaci\u00f3 del servei de menjador d\u0092empresa, per la qual cosa es tractaria d\u0092un rendiment del treball en esp\u00e8cie exempt, amb el l\u00edmit d\u009211 euros diaris.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Respecte de les despesos de\u00a0gesti\u00f3 del menjar al domicili<\/strong>, resulta indiferent si els mateixos es facturen per l\u0092establiment d\u0092Hosteleria juntament amb el menjar, o b\u00e9 es facturen de manera independent per l\u0092empresa encarregada de la gesti\u00f3, quedant en tots dos casos <strong>inclosos en l\u0092exempci\u00f3, si b\u00e9, l\u0092import total exempt\u00a0d\u0092aquesta f\u00f3rmula indirecta de prestaci\u00f3 del servei de menjador d\u0092empresa no pot superar el referit l\u00edmit d\u009211 euros diaris.<\/strong><\/span><\/p>\n<p><strong><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.gremicat.es\/asesoria-fiscal-contable-barcelona\/\" target=\"_blank\" rel=\"noopener\">Assessoria fiscal<\/a>.<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Poden considerar-se com a exempts els vals de menjar lliurats a aquells treballadors que exerceixen la seva funci\u00f3 a trav\u00e9s <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029821,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[868,1],"tags":[],"class_list":["post-9029820","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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