Discover all the benefits of the food card cheque gourmet® it has for your company and your employees.
The food card cheque gourmet® is exempt from income tax up to €11 per day.
Improve the public perception and image of your company as an employer brand.
Enhance your company's value proposition and differentiate yourself from your competitors.
Help your team find a balance between their work and personal lives.
Multiply your employees' satisfaction and help them eat better.
Your team will save more and improve their quality of life.
Employee benefit, flexible compensation, or a hybrid model! Offer the cheque gourmet® meal card in the format that best suits your company.
Social benefit
Boost your team's purchasing power and well-being by offering them a tax-free allowance of up to €11 per day.
Flexible remuneration
Help your team increase their net salary without increasing your costs, allowing them to allocate part of their gross remuneration to the meal card. cheque gourmet®.
Mixed model
Combine both models and offer your team a salary bonus as a social benefit, with the possibility of extending it through Flexible Remuneration.
Would you like one of our experts to advise you with no obligation?
We are here to help you.
We know that every company has its own challenges and that it's not always easy to find the right solution. Leave us your details and we'll help you find the one that best fits your team and your reality.
The Cheque Gourmet® meal card is a solution that companies offer their employees to pay for their meals. Employees who use it enjoy an income tax exemption of up to €11 per day, which, based on an average work schedule of 220 days per year, allows them to increase their net salary. It's all advantages!
Furthermore, companies that offer this benefit can include the amount allocated for meals within their personnel expenses and deduct 100% from their corporate income tax. In other words, it's an advantage for both employees and the organization itself.
Beyond tax savings, these types of solutions help improve the employee value proposition, strengthening talent attraction and retention. Sounds good, right?
In Spain, food aid cheque gourmet® It is a benefit highly valued by employees. Best of all, when managed in accordance with current regulations, it is not subject to Personal Income Tax, although it does contribute to Social Security, making it a great saving advantage for workers while also reinforcing their contribution-related benefits.
For the benefit to be tax-exempt, certain requirements must be met: the daily allowance cannot exceed 11 euros per employee and working day. Therefore, as long as you offer it in the form of the cheque gourmet® meal card and stay within that limit, you will not have to worry. If the daily amount provided exceeds those 11 euros, then the excess amount would be subject to taxation.
It's a great way to support employees and make their day-to-day a little easier and more enjoyable. And on top of that, everyone wins!
Choosing whether to offer the cheque gourmet® restaurant voucher as a social benefit or as flexible compensation depends on the company’s policies and on the needs and preferences of employees. Both approaches have their advantages, and combining them appropriately can maximize the benefits for everyone.
As a social benefit, it is very simple to implement and manage. As flexible remuneration, it offers greater customisation for the employee, who must request it.
In the case of employee benefits, the cost is borne by the company, although it can subsequently be deducted from corporation tax under the 100% scheme. In the case of flexible remuneration, the cost is deducted from the employee’s salary, although the same tax advantages apply in terms of personal income tax exemption on the first €11 per day.
In Spain, food aid cheque gourmet® There is a daily limit of 11 euros to be exempt from Personal Income Tax (IRPF). This means you can offer up to 11 euros per working day without the employee having to pay tax on that amount.
For example, if an employee works 20 days a month, they can receive up to 220 euros per month in meal assistance, with this amount not being subject to income tax (IRPF).
The food card cheque gourmet® can be used in all restaurants that accept Mastercard, with additional benefits across our extensive network of affiliated establishments throughout Spain.
Royal Decree 1074/2017, of 29 December
By which the Regulation of the Personal Income Tax, approved by Royal Decree 439/2007, of 30... is amended
Summary table of how the most common payroll items should be contributed to and taxed.
On the occasion of the new regulation concerning Social Security contributions, Chèque Déjeuner Spain, (since January 2015, the Spanish subsidiary…
Canteen Act
The conditions in which work is carried out must respond to the concept of dignity proclaimed by our Labour Charter.
Royal Decree-Law 16/2013, of 20 December.
Final provision third. Computable concepts in the contribution base for the General Regime of Social Security…
Usage regulations, Roca JUNYENT report 11/05/2007
Royal Decree 439/2007, published on 31st March, which approves the Personal Income Tax Regulations (hereinafter RIRPF), has resulted in…
Royal Decree 439/2007 (New Personal Income Tax Regulations)
By which the regulation of personal income tax is approved and the regulation of pension plans and funds, approved by royal decree, is amended
Income Tax Law 35/2006
Law 35/2006, of 28 November, on Personal Income Tax and partial amendment of the laws on Corporation Tax, on the...
Royal Decree 3/2004 (Previous IRPF Regulation)
Ministry of Finance (Official State Gazette no. 60 of 10/3/2004)
For the approval of the consolidated text of the law on personal income tax…
Enquiries to the tax authorities
The consulting entity intends to establish a new public limited company whose object will be the establishment of an alternative system to current meal vouchers, a system…
Royal Decree 1890/1999 Social Security
In the General Social Security Scheme, the contribution base for all contingencies and situations covered by its protective action, including…
