Which social benefits are fiscally more advantageous in Spain?

Offer social benefits is one of the most effective tools for improving the welfare froml talent and reinforce commitment to the company. But in addition to their human and organisational value, many of these social benefits also have a strong human and organisational value. advantage prosecutor, for both the company and the talent.  

Why is it important to optimise social benefits for tax purposes? 

In an economic context marked by inflation, tax burdens and budget constraints, both companies and teams are looking for ways to maximise take-home pay without increasing gross costs. This is where tax-advantaged social benefits play a key role.  

So-called “personal income tax-free expenses” allow talent to spend part of their gross salary on products or services that are not taxed as income. This translates into a increased purchasing power without the need for wage increases and savings in contributions for the company.  

In addition, these benefits help to:  

• Attracting and retaining talent with a more complete offer 

• Improving talent satisfaction  

• Reinforce the company's image as a responsible employer and up-to-date with the needs of the labour market. 

Ranking of social benefits with the highest tax advantage  

These are some of the most attractive social benefits for tax purposes, both in terms of their level of exemption and their regular use by Spanish companies.  

Ticket Restaurant

• deductible at 100% for corporate income tax and exento de IRPF up to 11€/day 

• Ideal for improving the daily nutrition of talent  

• Compatible with physical or digital card  

Childcare Ticket  

• 100% exempt from personal income tax 

• Aimed at talents with children of pre-school age (0-3 years). 
• Direct savings for families and support for work-life balance 

Mobility Ticket

• Exempt up to 1 500€/year per talent  

• Promoting sustainable mobility and reducing private car use  

Training  

• Exempt when related to the professional development of talent  

• Enables skills upgrading at no additional cost 

Each of these benefits saves taxes and strengthens the remuneration package, adapting it to the real needs of the talents.  

How to integrate these benefits into an efficient compensation strategy  

For social benefits to really make a difference, it is not just a matter of making them available, but of incorporating them coherently into a comprehensive compensation strategy.  

1. Needs assessment  

Identify which benefits your talents value most. This can be achieved through internal surveys, interviews or a detailed analysis of the staff profile: age, family situation, place of residence, mobility habits, etc. The more closely the offer is tailored to real needs, the greater its impact and acceptance will be.  

2. I design the plan for flexible remuneration 

Choose the most appropriate benefits and make sure you respect the tax exemption ceilings. It is key to offer flexibility and customisation, allowing each talent to configure their package according to their personal situation. This reinforces the perception of fairness and added value.  

3. Implementation and digitisation 

Managing these benefits doesn't have to be a burden on the HR department. With the support of digital platforms such as Edenred's, it is possible to automate processes, ensure regulatory compliance and offer a simple, fast and secure experience for both the company and the talent. 

4. Clear and continuous communication  

The success of any plan depends largely on how it is communicated. Clearly explain the tax advantages, how each benefit works and the potential savings for talent. Use different channels and maintain active communication to reinforce participation and satisfaction.