Skip to content
V1550-18 ·6 June 2018 ·consulta-vinculante Medium impact
Tax

Electricity bill discounts under collective agreements constitute benefits in kind for Income Tax purposes

A widow inquired whether a discount on her electricity bill, granted by her late husband's former employer, is subject to taxation. The DGT ruled that while it is not subject to Inheritance Tax, it must be taxed as a benefit in kind for Income Tax purposes.

In 5 key points

Lifecycle

2018-06-06PublishedPublished 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