Country guide

Tax-free employee gift cards in Spain

Spain has no general tax-free allowance for corporate gift cards. Gift cards to employees are treated as remuneration in kind (retribución en especie) and are fully subject to IRPF and social security contributions.

Author
gift.cards Editorial
Editorial team, gift.cards
Reviewed by
External counsel — review pending
Last reviewed
24 June 2026
Retribución en especie (art. 42 LIRPF) — no general gift-card exemption

This page is general information based on published rules and was last reviewed on the date shown. It is not tax advice — confirm with your accountant or tax counsel for your specific situation.

The rule in plain language

  • 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.

Conditions to qualify

  • ✓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).

Recognised occasions

  • 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)

Client gifts

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.

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Is this tax-free?

Estimated treatment
Likely taxable

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.

  • •This estimator gives general information based on published rules. It is not tax advice — confirm with your accountant for your specific situation.

Not tax advice — see the country page for the full rule and sources.

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Primary sources

Frequently asked

Retribución en especie (art. 42 LIRPF) — no general gift-card exemption

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.

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