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V1969-23 6 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Loans with special conditions maintain their classification as benefits in kind following dismissal

A former employee asks whether the benefits of a loan maintained after dismissal continue to be considered employment income. The DGT responds that they do, because the benefit was generated during the employment relationship.

The question raised

Question posed: Imputation of benefits in kind derived from a loan when no longer an employment relationship exists between the company and the employee.

The DGT's ruling

Benefits in kind derived from a loan maintain their classification as employment income even if the employment relationship has been terminated. This is because their generation occurred within the scope of the previous employment relationship.

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