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A query is made as to whether an advance of up to 3.5 net future salary payments, without interest, constitutes a benefit in kind. The DGT responds that, as it pertains to work not yet performed, it does constitute a benefit in kind.
Question posed: Possible consideration of this advance as a benefit in kind for Personal Income Tax purposes.
Advances on work already performed do not constitute a benefit in kind. However, the advance of future wages without interest constitutes a benefit in kind from employment income. Its valuation shall be the difference between the legal interest rate and the interest paid (in this case, zero).
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