From this latest ruling by the National Court on coffee breaks, etc., based on the request of workers in a company that, since its time recording system was implemented, forced them to sign in every time they stopped for breakfast, to smoke, etc., it is clear that it is supported that companies should make their staff sign in when they take a short break, and that in this way these times are deducted from the total hours actually worked.
It seems that the technical criteria used by labor inspectors also go along these lines, since in their verification of workers' time records, they recommend that employers register these types of breaks for coffee, cigarettes, etc., since otherwise it could be assumed that they are part of the effective working day.
In any case, the regulations allow organizations to agree with their workers how this type of short break will be counted, as there is, for example, the case of a large company, which in June agreed with the unions that it would only count as time not worked interruptions of the workday exceeding one hour, implicitly implying that in this case short breaks for coffee, etc., are part of the effective working day.