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A former employee with a permanent disability inquired whether low-interest loans received from their former entity constituted benefits in kind and whether they could apply the disability reduction. The DGT determines that they are indeed benefits in kind, but the disability reduction cannot be applied as the individual is not an active worker.
Question posed: Tax treatment of loans received, existence of benefits in kind. Application of the reduction provided for in Article 18.2 of the Personal Income Tax Law. Application of the reduction for an active worker with a disability.
Obtaining loans at a price below the normal market rate constitutes employment income in kind. The 30 percent reduction is not applicable as these are not notoriously irregular earnings nor do they have a generation period exceeding two years. Furthermore, to apply the disability reduction as an active worker, it is necessary to provide effective services under an employment contract, a condition which the inquirer does not meet.
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