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V1092-15 ·9 April 2015 ·consulta-vinculante Medium impact
Tax

Linked companies may carry out transactions at market value

A consulting entity asks whether it is possible to sell land to another linked company due to shared shareholders. The DGT responds that the transaction may take place without restrictions, provided it is valued at market value.

In 5 key points

Lifecycle

2015-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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