What is Flexible Remuneration in Spain?



Modified on: Thu, 4 Dec, 2025 at 6:17 PM

TABLE OF CONTENTS


Flexible remuneration allows employees to allocate part of their salary toward eligible goods or services, such as meals, transportation, or childcare, with associated tax advantages. This benefit is offered through Cobee, a digital platform that simplifies the process for employees.


How Employees Join Cobee

Employees are invited to join Cobee via an email invitation. They must opt in and sign an agreement within the Cobee platform. Without completing these steps, they are not enrolled.


How It Works

Employees can use Cobee to allocate part of their salary toward eligible expenses, including:

  • Restaurants (meal-related expenses)
  • Transportation
  • Childcare
  • Training and other approved categories

These allocations provide tax savings under Spanish law.


Key Benefits for Employees

  • Access to a wide range of eligible services.
  • Fully digital and easy to manage for employees.
  • Potential savings of up to ~30% overall, subject to limits set by Hacienda (Spanish tax authority) for each expense category.
  • Compliant with Spanish tax regulations.
  • Limits and details can be viewed in the Cobee app or confirmed with Horizons Support.


Key Benefits for Employers

  • Flexible remuneration does not involve adding an allowance for employees. Instead, it allows employees to voluntarily allocate part of their salary toward eligible services.
  • The cost impact for employers is minimal, as the benefit is structured within the employee’s existing salary.
  • Enhances employee satisfaction by increasing net salary without additional employer contributions.
  • A cost-effective solution for employers that increases employees’ net salaries at no cost to them.

 


Was this article helpful?

That’s Great!

Thank you for your feedback

Sorry! We couldn't be helpful

Thank you for your feedback

Let us know how can we improve this article!

Select at least one of the reasons
CAPTCHA verification is required.

Feedback sent

We appreciate your effort and will try to fix the article