{"id":9029816,"date":"2021-11-24T00:00:30","date_gmt":"2021-11-23T23:00:30","guid":{"rendered":"http:\/\/gremicat.es\/?p=17177"},"modified":"2021-11-24T00:00:30","modified_gmt":"2021-11-23T23:00:30","slug":"exencion-en-el-irpf-de-los-vales-de-comida-en","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/exencion-en-el-irpf-de-los-vales-de-comida-en\/","title":{"rendered":"Exenci\u00f3n en el IRPF de los vales de comida"},"content":{"rendered":"<p style=\"font-size: 22px;\"><strong><span style=\"font-weight: 400;\">Pueden considerarse como\u00a0exentos\u00a0los vales de comida entregados a aquellos trabajadores que desempe\u00f1an su funci\u00f3n a trav\u00e9s de la modalidad de\u00a0teletrabajo y jornadas continuas.<\/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>Se tratar\u00eda de un rendimiento del trabajo en especie exento, con el l\u00edmite de 11 euros diarios.<\/b><\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Una asociaci\u00f3n agrupa empresas emisoras de vales de servicios, como vales de comida, que se entregan por determinadas empresas como retribuci\u00f3n a sus empleados, para costear los gastos en comidas en que incurren dichos empleados, eleva consulta a la DGT con las siguientes dudas:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1.\u00a0 Si pueden considerarse como\u00a0<\/span><strong>exentos<\/strong><span style=\"font-weight: 400;\"><strong>\u00a0los vales de comida<\/strong>\u00a0entregados como rendimiento de trabajo en especie a aquellos trabajadores que desempe\u00f1an su funci\u00f3n total o parcialmente a trav\u00e9s de la modalidad de\u00a0<\/span><strong>teletrabajo<\/strong><span style=\"font-weight: 400;\">\u00a0y, asimismo, si es aplicable en el caso de entrega a trabajadores que desempe\u00f1an su funci\u00f3n mediante\u00a0<\/span><b>jornadas continuas<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2.\u00a0 Si los gastos de\u00a0<\/span><strong>llevanza de la comida al domicilio<\/strong><span style=\"font-weight: 400;\">, tanto en el caso de que se facturen por el establecimiento de hosteler\u00eda juntamente con la comida, como en el caso de que sean facturados de forma independiente por la empresa encargada de la llevanza, quedar\u00edan incluidos en la exenci\u00f3n.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">A la vista de lo anterior la\u00a0DGT\u00a0considera:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En relaci\u00f3n con los vales-comida para empleados en\u00a0teletrabajo o con jornada continua\u00a0la DGT considera que, cumpli\u00e9ndose con los requisitos reglamentariamente establecidos,\u00a0<strong>nos encontramos ante una f\u00f3rmula indirecta de prestaci\u00f3n del servicio de comedor de empresa, por lo que se tratar\u00eda de un rendimiento del trabajo en especie exento, con el l\u00edmite de 11 euros diarios.<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Respecto de los gastos de\u00a0llevanza de la comida al domicilio<\/strong>, resulta indiferente si los mismos se facturan por el establecimiento de hosteler\u00eda juntamente con la comida, o bien se facturan de forma independiente por la empresa encargada de la llevanza, quedando en ambos casos\u00a0<strong>incluidos en la exenci\u00f3n, si bien, el\u00a0importe total exento\u00a0de esta f\u00f3rmula indirecta de prestaci\u00f3n del servicio de comedor de empresa no puede superar el referido l\u00edmite de 11 euros diarios.<\/strong><\/span><\/p>\n<p><strong><span style=\"font-weight: 400;\"><strong><span style=\"font-weight: 400;\">Para ampliar esta informaci\u00f3n consulte con<\/span><\/strong>\u00a0<\/span><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.gremicat.es\/asesoria-fiscal-contable-barcelona\/\" target=\"_blank\" rel=\"noopener\">Asesor\u00eda fiscal<\/a>.<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pueden considerarse como\u00a0exentos\u00a0los vales de comida entregados a aquellos trabajadores que desempe\u00f1an su funci\u00f3n a trav\u00e9s de la modalidad de\u00a0teletrabajo <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029817,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[868,1],"tags":[],"class_list":["post-9029816","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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