{"id":1323,"date":"2025-12-05T14:51:49","date_gmt":"2025-12-05T14:51:49","guid":{"rendered":"https:\/\/prolanz.es\/tarifas-y-tablas\/remuneration-in-kind-exempt-from-income-tax"},"modified":"2026-02-04T15:34:00","modified_gmt":"2026-02-04T15:34:00","slug":"remuneration-in-kind-exempt-from-income-tax","status":"publish","type":"tablas_coeficientes","link":"https:\/\/prolanz.es\/en\/tarifas-y-tablas\/remuneration-in-kind-exempt-from-income-tax","title":{"rendered":"Remuneration in kind exempt from income tax"},"content":{"rendered":"

[vc_row gap=”30″][vc_column el_class=”page-custom-heading”][vc_custom_heading text=”REMUNERATION IN KIND EXEMPT FROM INCOME TAX” font_container=”tag:h1|font_size:35px|text_align:center” google_fonts=”font_family:Federo%3Aregular|font_style:400%20regular%3A400%3Anormal” css=””][\/vc_column][vc_column][vc_row_inner gap=”30″][vc_column_inner width=”2\/3″][vc_column_text css=””]<\/p>\n

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Achieve tax savings for your employees and your own company by using these in-kind benefits.<\/h2>\n<\/div>\n

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Summary table of in-kind benefits exempt from personal income tax<\/h3>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Type of compensation<\/th>\nBenefits for the company<\/th>\n<\/tr>\n
Training expenses: training activities.<\/strong><\/p>\n
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  • Payment for any course related to the current or future work in the company developed by the employee.<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • Savings in Social Security contributions.<\/li>\n
  • No withholding or payment on account is made.<\/li>\n
  • It is a deductible expense for Corporation Tax purposes.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Payment of medical insurance.<\/strong><\/p>\n
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  • The company may take out health insurance for its employees, including their spouses and dependents. The premiums paid are not considered in-kind compensation, up to a limit of \u20ac500 per year for each insured person (up to \u20ac1,500 for people with disabilities).<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • No withholding or payment on account is made.<\/li>\n
  • It is a deductible expense for Corporation Tax purposes.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Premiums for work accident or civil liability insurance.<\/strong><\/p>\n
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  • Insurance policies taken out by the company to cover the risk of work accidents or civil liability arising to its employees in the course of their work activities are not considered remuneration in kind for them.<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • No withholding or payment on account is made.<\/li>\n
  • It is a deductible expense for Corporation Tax purposes.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Food vouchers.<\/strong><\/p>\n
    \n
  • The free delivery of meal vouchers to employees is exempt from personal income tax, up to a limit of 11 euros per day and provided that the service is provided on working days for the employee.<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • No withholding or payment on account is made.<\/li>\n
  • It is a deductible expense for Corporation Tax purposes.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Dining service.<\/strong><\/p>\n
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  • If the company offers a cafeteria or canteen service at reduced prices, either directly or through third parties, employees should not pay taxes on this in-kind benefit (regardless of the discount), as it is considered exempt from personal income tax.<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • No withholding or payment on account is made.<\/li>\n
  • It is a deductible expense for Corporation Tax purposes.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Public transport services.<\/strong><\/p>\n
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  • The cost of the bus service that the company may make available to employees to travel, free of charge or at a reduced price, from their homes to the workplace and vice versa is not considered remuneration in kind.<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • No withholding or payment on account is made.<\/li>\n
  • It is a deductible expense for Corporation Tax purposes.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Daycare services.<\/strong><\/p>\n
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  • Free childcare services (children in the first cycle of early childhood education, up to 3 years old) offered by companies to the children of their employees are not considered remuneration in kind.<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • No withholding or payment on account is made.<\/li>\n
  • It is a deductible expense for Corporation Tax purposes.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Schooling service.<\/strong><\/p>\n
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  • In the case of employees of schools and institutes of early childhood, primary, compulsory secondary, high school or vocational training, the remuneration in kind derived from the free or reduced-price schooling of their children in said centers is exempt.<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • No withholding or payment on account is made.<\/li>\n
  • It is a deductible expense for Corporation Tax purposes.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Transportation check.<\/strong><\/p>\n
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  • Amounts paid by companies to entities responsible for providing public collective transport services for employee journeys between their place of residence and the workplace are exempt from income tax, with an annual limit of 1,500 euros per worker.<\/li>\n
  • It is also possible to use “indirect formulas”, providing cards or electronic means of payment for employees to use exclusively to pay for the cost of their travel.<\/li>\n<\/ul>\n<\/td>\n
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    \n
  • No withholding or payment on account is made.<\/li>\n
  • It is a deductible expense for Corporation Tax purposes.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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