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A bank employee inquired about how to value the benefit-in-kind of a loan with a reduced interest rate. The DGT ruled that, as this is a regular activity of the entity, the legal interest rate should not be used; instead, the price offered to the public must be applied.
Cuestión planteada Teniendo en cuenta que, según criterio de la Dirección General de Tributos (DGT), en estos casos, y a efectos de determinar la retribución en especie, el tipo de interés de referencia es el ofertado al público y no el interés legal del dinero, pregunta si puede reflejar en su declaración del IRPF la valoración de la retribución resultante del criterio de la DGT.
Los préstamos a empleados con tipos de interés inferiores al normal de mercado son rendimientos del trabajo en especie. Su valoración no se hará por la diferencia con el interés legal del dinero, sino por la diferencia con el precio ofertado al público para un préstamo de la misma naturaleza y características. Este precio ofertado permite deducir descuentos ordinarios o comunes, siempre que no excedan el 15% ni 1.000 euros anuales.
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