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An employee of a financial institution inquires whether mortgage loans with preferential interest rates constitute benefits in kind. The DGT responds that they do and explains how they must be valued.
Question posed: Existence of benefits in kind from employment income under Personal Income Tax (IRPF).
Loans granted by financial institutions to their employees with interest rates below the normal market rate constitute benefits in kind from employment income. Their valuation shall not be based on the difference from the legal interest rate, but on the difference between the interest paid and the price offered to the general public, deducting ordinary or common discounts. The remuneration is established according to the reference rate in force at the time the loan is granted and during its revisions. The payment of amortization installments is not considered a benefit in kind unless the company is contractually obligated to pay them.
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