7.1.2. Income in kind

Income in kind is the use, consumption or obtaining, for private purposes, of goods, rights or services free of charge or at a price below the normal market price, even when they do not entail a real expense for the person granting them.

When the payer of the income gives the taxpayer amounts in cash so that the latter can acquire goods, rights or services, the income will be considered monetary.

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