21 May 2025

Which social benefits are fiscally more advantageous in Spain?

Offer social benefits is one of the most effective tools for improving the welfare del 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.  

Table of contents

Why is it important to tax-optimise employee benefits? 

In an economic context marked by inflation, tax burdens and budgetary constraints, both companies and teams are looking for ways to maximise net salary without increasing gross cost. This is where tax-advantaged employee benefits play a key role.  

So-called “income tax-exempt expenses” allow talent to allocate part of their gross salary to 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.  

Furthermore, these benefits help to:  

  • Attracting and retaining talent with a more comprehensive offering 
  • Improve 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 social benefits with the greatest tax appeal, both due to their level of exemption and their common use in Spanish companies.  

Ticket Restaurant

  • deductible at 100% for corporate income tax and eExemption from Income Tax up to €11/day 
  • Ideal for improving the daily nutrition of talent  
  • Compatible with physical or digital card  
 

Nursery Ticket  

  • 100% exempt from personal income tax 
  • Aimed at talent with children of nursery school age (0-3 years old) 
  • Direct savings for families and support for work-life balance 
 

Mobility Ticket

  • Exempt up to €1,500/year for talent  
  • Promoting sustainable mobility and reducing private car use  

 

Training  

  • Exempt when related to professional talent development  
  • Enables skills upgrading at no additional cost 
 

Each of these benefits allows for tax savings and strengthens the remuneration package, adapting it to the real needs of talent.  

How to integrate these benefits into an efficient compensation strategy  

For social benefits to truly make a difference, it's not just about making them available, but about embedding them coherently within an overall compensation strategy.  

1. Needs analysis  

Identify which benefits your talented employees value most. This can be achieved through internal surveys, interviews, or a detailed analysis of the workforce profile: age, family situation, place of residence, mobility habits, etc. The more closely the offer aligns with actual needs, the greater its impact and acceptance will be.  

 

2. I design the plan Flexible remuneration 

Choose the most suitable benefits and ensure maximum fiscal exceptions are respected. It is key to offer flexibility and personalisation, allowing each talent to configure their package based on 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 for the HR department. With the support of digital platforms like those offered by Edenred, it's possible to automate processes, ensure regulatory compliance, and provide a simple, fast, and secure experience for both the company and its talent. 

 

4. Clear and continuous communication  

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

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