Skip to content
V1524-23 ·5 June 2023 ·consulta-vinculante Medium impact
Tax

Loans from financial institutions to employees at below-market interest rates constitute benefits in kind

An employee of a financial institution enquires whether accessing loans with preferential terms constitutes income in kind. The DGT confirms that it does and establishes how such remuneration must be valued.

In 5 key points

Lifecycle

2023-06-05PublishedPublished 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