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V1423-21 ·14 May 2021 ·consulta-vinculante Medium impact
Tax

No benefit-in-kind exists if the housing loan applies the legal interest rate

A query is made as to whether the granting of loans for the purchase of housing by a company to its employees constitutes a benefit-in-kind. The DGT responds that if the applied interest is the legal interest rate, there is no economic benefit or income in kind.

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2021-05-14PublishedPublished 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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