The Christmas basket, a worker’s right, which is taxed

In order to establish the Christmas basket as a right for the employee, some experts remind us that a number of requirements must be met. For example, STC 2626/2014 established a minimum of 40 years’ seniority for this type of practice to be considered a worker’s right.

If the company has not given away Christmas baskets before, or if it happens only occasionally, the expense cannot be deducted. If on the contrary it is done in a recurrent way, DAS Seguros reminds you that these gifts will be considered as a deductible item for the effects of the Income Tax

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