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V0903-26 ·24 April 2026 ·consulta-vinculante Medium impact
Tax

Linked transactions between partners and entity must be valued at market value where professional services criteria are not met

The consultant asks whether services provided by professional partners can be valued at the agreed amount. The DGT responds that, since the requirement that more than 75% of income arises from professional activities is not met, market value methods under Article 18 of the LIS must be applied.

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2026-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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