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V1213-24 ·28 May 2024 ·consulta-vinculante Medium impact
Tax

Benefit-in-kind from preferential interest loans is attributed to the individual holding employee status

A former bank employee questioned whether it was correct to attribute the full benefit-in-kind of two mortgage loans shared with another person to him. The DGT ruled that the attribution is correct because he is the one who generates the right to the benefit by virtue of his status as an employee.

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2024-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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