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An employee and their partner purchase a home using a preferential loan from their financial institution, but the company attributes the benefit-in-kind income to only one of them. The DGT has ruled that the income must be attributed to the employee who has generated the right to receive said benefit.
Cuestión planteada Si es correcta la imputación de la retribución en especie a uno solo de los prestatarios.
Los préstamos con intereses inferiores al normal de mercado concedidos a empleados son rendimientos del trabajo en especie. Según el artículo 11.2 de la Ley del IRPF, estos rendimientos se atribuyen exclusivamente a quien haya generado el derecho a su percepción. Por tanto, la renta en especie procede atribuirse al empleado solicitante al que se le ha concedido el préstamo.
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