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V3075-15 ·14 October 2015 ·consulta-vinculante Medium impact
Tax

Group entities' transactions must be valued at market value

A company owning 100% of four other companies asks whether it can charge a monthly fee for administrative, accounting and IT support services. The DGT responds that, as group entities, transactions must be valued at market value and services must generate an advantage or benefit to the recipient.

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2015-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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