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A bank employee asks whether it is correct that 100% of the benefit in kind from a mortgage loan with preferential conditions is imputed to her, and not to her co-holding partner. The DGT responds that the imputation is correct because she is the one who generates the right to the benefit through her employment relationship.
Question posed: Whether the imputation of the benefit in kind exclusively to the applicant is correct.
Loans with interest rates lower than the market norm granted by financial institutions to their employees are considered benefits in kind from employment income. Pursuant to Article 11.2 of Law 35/2006, these earnings are attributed exclusively to the person who has generated the right to receive them. In this case, the benefit should be attributed to the employee as she holds the employment status that generates the right.
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