Hi everyone,

for a university project we have created a start up and need to solve a tax question that arises out of the business model.

The idea is, that companies can offer their employees a platform through which they can increase the value of their salary payouts. Assume an employee receives a monthly salary of 1000€. Through our service he could than for instance decide to receive 900€ of the salary as a normal cash payment. The remaining 100€ are transformed into a higher valued voucher from one of our voucher partners (e.g. Amazon, El Core Ingles etc.). However, the employee would not just receive a regular 100€ but a higher valued vouchers of for instance 130€. Consequently he managed to increase the overall value of the salary from 1000€ to 1030€.

Here comes our question: Does those additional 30€ need to be taxed? How is the tax regulation in this case for Spain?

It would be really great if someone could help us with this issue!

Thanks and best regards,