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V1969-23 ·6 July 2023 ·consulta-vinculante Medium impact
Tax

Loans with special conditions maintain their classification as benefits in kind following dismissal

A former employee asks whether the benefits of a loan maintained after dismissal continue to be considered employment income. The DGT responds that they do, because the benefit was generated during the employment relationship.

In 5 key points

Lifecycle

2023-07-06PublishedPublished 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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