Skip to content
V0203-19 ·30 January 2019 ·consulta-vinculante Medium impact
Tax

Interest from property received in lieu of payment is included in savings income

A lender received properties as a dation in payment to amortise both principal and interest. The Directorate General for Taxes (DGT) has ruled that interest received in kind must be valued at market value and is taxed as income from movable capital.

In 6 key points

Lifecycle

2019-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact