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V2321-14 ·8 September 2014 ·consulta-vinculante Medium impact
Tax

Transactions between a company and a newly established entity with 33.33% ownership must be valued at market value

The consultant asks whether sales between their company and a newly established entity in which they hold a stake must comply with related party transaction rules. The DGT responds that, due to ownership exceeding 5%, the entities are considered related and must apply market value.

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2014-09-08PublishedPublished 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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