7.1.2. Incomes in kind

Income in kind is the use, consumption or acquisition, for private purposes, of goods, rights or services free of charge or at a price lower than normal market price, even if they do not represent a real expense for those who grant them.

When the payer of the income delivers cash amounts to the taxpayer so that the taxpayer acquires the goods, rights or services, the income will be considered as monetary.

1. 7,1,2,1. Exclusions
2. 7,1,2,2. Rules of assessment