Easily manage employment in Spain

Meal Vouchers

Meal vouchers offer a tax-efficient way for employees to save on meals during the working day. This benefit allows for income tax-exempt spending at various food outlets, including restaurants, cafes, bars, and online food delivery services like Just Eat and Glovo. Note that supermarkets, airports, and hotels are not eligible.

Each employee will receive a Meal Card. Participation in this benefit is voluntary, and if an employee does not use their Meal Card allowance, nothing will be deducted from their pay.

The amount spent on the Meal Card, up to specified limits, will be deducted from the employee’s gross pay as a pay sacrifice, making it exempt from income tax. Starting January 2024, the income tax exemption limits are €11 per day, €220 per month, and €2,420 per year. Employees receive the monthly limit (€220) on their Meal Card on the 2nd of each month. The card is limited to €220 per month for 11 months (€2,420 annually). If the annual limit is reached before December, the card will not be usable in December. Only the amount actually spent will be deducted from the paycheck.

Kindergarten

The kindergarten benefit is available for children between 0 and 3 years old attending the first cycle of early childhood education. It is 100% exempt from personal income tax (IRPF), potentially saving up to 3 months of nursery expenses. There is no monthly or annual limit for the national system, but there is a limit of €1,000 for Navarre and foral territories. The monthly amount allocated to this benefit is deducted through payroll.

This benefit covers the cost of nursery school and can be redeemed at over 6,000 nursery schools across Spain. The benefit applies only to state-approved nursery schools.