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V0950-18 ·11 April 2018 ·consulta-vinculante Medium impact
Tax

Linked entity transactions must be valued at market value under LIS article 18

A company asks whether the mechanism and 15% percentage used to set the price for a licence transfer between linked entities is valid. The DGT responds that transactions between linked entities must be valued at market value, and that the choice of valuation method is the responsibility of the entities.

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2018-04-11PublishedPublished 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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