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V0781-25 ·5 May 2025 ·consulta-vinculante Medium impact
Tax

A zero-interest advance to an employee may constitute a species retribution

An employee asks whether receiving a salary advance without interest constitutes a species retribution. The DGT clarifies that if it is not an advance for work already performed, the difference between zero interest and the legal interest on money constitutes a species retribution.

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2025-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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