Flexible remuneration in Spain: how to take home more without a pay rise
Flexible remuneration (retribución flexible) lets you receive part of your salary as products or services that have tax advantages.
Most common products
| Product | IRPF-exempt limit |
|---|---|
| Health insurance | €500 a year per person |
| Meal card or vouchers | €11 per working day |
| Public transport | €1,500 a year |
| Nursery (0–3 years) | Exempt, no specific limit |
| Job-related training | Exempt |
How much you save
The saving equals your marginal IRPF rate on the amount allocated. If your marginal rate is 30% and you put €1,200 a year towards transport, you save about €360 in IRPF.
Limits and precautions
- In total it cannot exceed 30% of your gross salary.
- These products are still subject to Social Security contributions, with some exceptions.
- It only makes sense if you were going to pay for those things anyway.