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V1052-22 ·10 May 2022 ·consulta-vinculante Medium impact
Tax

Operations between a company and its partners or direct family members must be valued at market value

A mollusk production society seeks advice regarding its linkage with its majority shareholder and her children in the context of a concession transfer. The DGT determines that both the shareholder and her children are linked parties, and transactions must therefore be valued at market value.

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2022-05-10PublishedPublished 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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