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V1863-22 ·4 August 2022 ·consulta-vinculante Medium impact
Tax

Transactions between a professional partner and their related entity must be valued at market value, subject to exceptions

A query was raised regarding the valuation of transactions between a professional partner holding more than a 25% stake and their entity. The DGT ruled that these must be valued at market value, unless specific requirements are met to use an agreed value.

In 6 key points

How it affects those involved

This ruling clarifies the valuation standards for transactions involving professional partners with significant holdings, reinforcing the necessity of market-value principles to prevent tax erosion in related-party dealings.

Lifecycle

2022-08-04PublishedPublished 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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