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V2053-23 ·13 July 2023 ·consulta-vinculante Medium impact
Tax

The benefit in kind from a preferential mortgage loan is imputed solely to the employee

A bank employee asks whether it is correct that 100% of the benefit in kind from a mortgage loan with preferential conditions is imputed to her, and not to her co-holding partner. The DGT responds that the imputation is correct because she is the one who generates the right to the benefit through her employment relationship.

In 6 key points

Lifecycle

2023-07-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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