In Law 11/2021 on measures to prevent and combat tax fraud, several tax issues related to teleworking have been clarified:
- The means, equipment and tools made available to the employee and used in his or her home, under current regulations, are considered as remuneration in kind of the employee, even when they are essential for the development of his or her activity, and although this criterion is in contradiction with those operated with respect to the same means of work when this work is performed in person.
- Teleworkers cannot deduct their regular housing expenses for working from home.
- In accordance with article 19.2 of Law 35/2006 (Personal Income Tax Law), the expenses for housing supplies, Internet connection, property tax and waste tax are not deductible expenses for the determination of the net income from work, since these expenses are not included within the deductible expenses that the aforementioned article establishes in an exhaustive manner. Even in the case that the taxpayers carry out their work from home.
- But it must be taken into account, from a general consideration, that the establishment of a generic amount of deductible expenses of 2,000 euros is made with the aim of including in it those expenses that are difficult to specify, quantify or justify or are not included in those expressly established in the aforementioned art.19, which correspond directly or indirectly to the obtaining of earned income (DGT, of 27-04-2021, V1130/2021 and of 28-05-2021, V1635/2021).
- Meal vouchers for teleworkers are exempt income in kind.
If the vouchers meet the requirements of art. 45 of RD 439/2007 (Rgto IRPF) we would be dealing with an indirect formula for the provision of the company canteen service, so it would be an exempt work income in kind, with the limit of 11 euros per day.
Within this exemption, the expenses necessary for the delivery of the meal at the work center or at the place chosen by the worker to carry out his work on days when this is done remotely or by teleworking, whether they are included by the company providing the meal service in the invoice corresponding to the meal, or have been invoiced independently by the company in charge of its management, must be understood as included, although the total exempt amount may not exceed the referred limit of 11 euros per day. (DGT, of 21-04-2021, V1035/2021).
