Skip to content
V1866-22 ·5 August 2022 ·consulta-vinculante Medium impact
Tax

Transactions between a partner and their company must be valued at market value if Art. 18.6 LIS requirements are not met

A query was raised regarding whether the remuneration of a professional partner for services provided to their company can be based on an agreed value. The DGT ruled that, as the entity does not meet the requirement that more than 75% of its income derives from professional activity, market value must be applied using the methods set out in Article 18.4 LIS.

In 6 key points

Lifecycle

2022-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact