Doctrine by topic · DGT Observatory

Benefits in Kind: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 46 rulings · 2014–2026

Current position

Benefits in kind are comprised of the market value of the benefits received, as is the case with Restricted Stock Units, where the value of the shares and the amount credited to the account are benefits in kind, and the remainder after the sale is cash income. Loans with interest rates lower than the market rate are considered benefits in kind from employment income attributed to the employee who generated the right. In insurance, the company's unconditional waiver of surrender rights generates benefits in kind valued by the mathematical provision.

The DGT's position remains constant in the classification of various concepts as benefits in kind from employment income. No change in doctrine is observed, but rather a diversification of the analyzed scenarios, moving from telephone and training expenses to insurance, loans, and stock plans (RSU). The interpretation of the nature of the income is applied consistently according to the availability of the benefit.

Turning points

  1. V0155-16

    Establishes that training services are not benefits in kind if they are intended for the updating or training required by the job position.

  2. V1213-24

    Specifies that loans with interest rates lower than the market rate are benefits in kind from employment income attributed to the employee who generated the right, even if they no longer maintain the employment relationship.

  3. V1004-26

    Defines the taxation of Restricted Stock Units, separating the market value and the amount credited to the account as benefits in kind from the cash income after the sale.

Analysis based on 45 of 46 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0460-26 27 Feb 2026

Stock options classified as income from economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
stock optionsrendimientos de actividades económicasrenta en especievalor de mercadoganancia patrimonial LIRPF — Ley 35/2006 del IRPF art. 27.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V1450-25 29 Jul 2025

Amazon Vine product sales may be subject to VAT if commercial intent exists

SG de Impuestos sobre la Renta de las Personas Físicas
empresario o profesionalrégimen especial de bienes usadospermutaganancia patrimonialrenta en especie LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno
Affects CompanyExpat · Non-residentIndividual
V1283-25 10 Jul 2025

Master expenses reimbursed by court order treated as wage income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorenta en especieindemnizaciónreembolso de gastosperjuicio económico LIRPF — Ley 35/2006 del IRPF art. 17LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V1161-25 1 Jul 2025

Income from reviews taxed as capital gains in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialrenta en especiebase imponible generalreseña onlinevaloración de rentas LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34
Affects CompanyExpat · Non-residentIndividual

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