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V1872-22 ·8 August 2022 ·consulta-vinculante Medium impact
Tax

Operations between linked cooperatives must be valued at market value

The DGT asks whether a cooperative and its associated entities are linked and how their operations should be valued. It states that if ownership is 25% or higher, a link exists and operations must be adjusted to market value.

In 6 key points

Lifecycle

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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