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V1871-22 ·8 August 2022 ·consulta-vinculante Medium impact
Tax

Linked parties must determine market value of loans under LIS article 18

The DGT asks how to value loans from related parties. It states that the valuation method is up to the parties, provided it reflects market value.

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2022-08-08PublishedPublished 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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