Samenvatting
- Default rule: a gift card given to an employee is retribución en especie under art. 42 LIRPF and is added to the employee's IRPF base and to the social-security contribution base.
- The specific exemptions in art. 42.3 LIRPF cover meal vouchers (up to €11 per working day), childcare vouchers, public-transport vouchers, and certain training and medical benefits — none of which apply to general-purpose retailer gift cards.
- Holiday hampers (cestas de navidad) and similar end-of-year gifts have been treated as ordinary retribución en especie since the 1992 General Directorate of Taxes ruling (consulta vinculante).
- Gifts to clients can be deductible as a marketing expense for Corporate Tax purposes (art. 15.1 LIS) up to 1% of the company's net turnover, provided they are properly documented and customary.
- Some collective bargaining agreements grant employees a Christmas hamper as a vested right — withdrawing it can have labour-law consequences regardless of the tax treatment.
Voorwaarden
- If granted to an employee: include the full face value in the IRPF base and apply the corresponding withholding (retención).
- If granted to a client and customary in the sector: document the recipient and business purpose for Corporate Tax deductibility (within the 1% turnover cap on entertainment expenses).
- Track VAT separately — VAT on gifts to clients is generally not recoverable (art. 96 LIVA).
Erkende gelegenheden
- Christmas / Navidad (treated as taxable in kind)
- Other end-of-year recognition (treated as taxable in kind)
- Client thank-you (deductible as marketing within statutory caps)
Relatiegeschenken
Client gifts are deductible as marketing expenses under art. 15.1 LIS up to 1% of net turnover. Above 1%, the excess is non-deductible. Input VAT on client gifts is generally not recoverable under art. 96 LIVA.
Is dit belastingvrij?
Vul land, ontvanger, bedrag en gelegenheid in. We geven een waarschijnlijke fiscale behandeling met kanttekeningen — geen advies.
Is dit belastingvrij?
Spain has no general tax-free cap to compare against — gift cards to employees are retribución en especie regardless of amount and go through payroll in full.
- •Deze estimator geeft algemene info op basis van gepubliceerde regels. Geen fiscaal advies — bevestig met je accountant.
Geen fiscaal advies — volledige regel en bronnen op de landenpagina.
Lees de landengids →Veelgestelde vragen
Is there any tax-free amount for employee gift cards in Spain?
No general allowance. The specific in-kind exemptions in art. 42.3 LIRPF (meal vouchers, childcare, transport) do not extend to general-purpose retailer gift cards.
Can I give an employee a €100 gift card for Christmas without payroll consequences?
Not without tax consequences. The €100 must be added to the employee's IRPF base for the period in which the card is delivered, and the corresponding withholding applied.
What about client gift cards?
Deductible as a marketing expense (within the 1% of net turnover cap under art. 15.1 LIS) provided the recipient and business purpose are documented. Input VAT is generally not recoverable.
Bronnen
- Art. 42 Ley 35/2006 IRPF — Retribuciones en especiegeverifieerd 2026-06-24
- AEAT — Manual de Renta (retribuciones en especie)geverifieerd 2026-06-24
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