NEWS
RESTAURANT CHECK: GREATER EXEMTION
Vélez-Málaga - 18 dic 2018
As of January 1, 2018, restaurant checks are exempt from paying workers' IRPF up to a ceiling of 11 euros per day. The requirements that must be fulfilled so that said exemption can be applied have not varied:
- Checks must be numbered and must be issued in registered and non-transferable form.
- Can only be used in catering establishments and on working days for the employee.
- Its amount can not be reimbursed, and the amounts not consumed one day can not be accumulated to another.
- The company must keep a list of the checks given to each worker.