7.2.2. Income in kind

Income in kind constitutes the use, consumption or obtaining, for private purposes, of goods, rights or services free of charge or for a price below the normal market, 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 he can acquire the goods, rights or services, the income will be considered monetary.

1. 7.2.2.1. Exclusions
2. 7.2.2.2. Rules of assessment