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V1681-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Loans with interest rates below market rates constitute benefits in kind from employment income

An employee of a financial institution inquires whether mortgage loans with preferential interest rates constitute benefits in kind. The DGT responds that they do and explains how they must be valued.

In 6 key points

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2023-06-13PublishedPublished 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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