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A query was raised regarding whether an interest-free advance of up to 3.5 net salary payments on future earnings constitutes a benefit in kind. The Directorate General for Tax Affairs (DGT) ruled that, as it pertains to work not yet performed, it does indeed constitute a benefit in kind.
Question posed: Possible consideration of this advance as remuneration in kind for Personal Income Tax purposes.
Advances on work already performed do not constitute income in kind. However, the advance of future wages without interest does constitute income in kind from employment. Its valuation shall be the difference between the legal interest rate and the interest paid (in this case, zero).
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