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V1041-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

No income in kind if employee mortgage conditions are replaced with standard terms

An employee of a bank asks whether income in kind ceases when her mortgage conditions of employment are replaced with standard customer terms. The DGT responds that, as there are no advantageous conditions due to her employment status, no income in kind arises.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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