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An employee of a financial institution inquired whether a mortgage loan with a reduced interest rate for himself and his father constituted income in kind. The DGT responds that it does constitute employment income and explains how it must be valued.
Question posed: Existence of employment income in kind for Personal Income Tax purposes.
Loans with interest rates lower than the normal market rate granted by financial institutions to their employees are employment income in kind. 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 public for a loan with similar characteristics, deducting ordinary or common discounts. The income corresponds exclusively to the employee, even if his father appears as a co-borrower.
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