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V2911-16 ·23 June 2016 ·consulta-vinculante Medium impact
Tax

Linked entity transactions must be valued at market value

The DGT confirms that transactions between linked entities should be valued at market value, with companies required to select an appropriate valuation method.

In 5 key points

How it affects those involved

Transactions between linked entities must be valued at market value, ensuring transparency and fair competition.

Lifecycle

2016-06-23PublishedPublished 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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