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V2161-21 ·29 July 2021 ·consulta-vinculante Medium impact
Tax

Operating dental clinics may constitute an economic activity through the organisation of material and human resources

The taxpayer queried whether the operation of dental clinics constitutes a business activity and how services provided by partners should be valued. The DGT indicates that the activity appears to be economic due to the organisation of resources, but warns that transactions with related parties must be valued at market value unless specific requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the criteria for determining whether a professional service constitutes an economic activity and reinforces the obligation to apply arm's length pricing in transactions with related parties.

Lifecycle

2021-07-29PublishedPublished 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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