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The consultant asks whether services provided by professional partners can be valued at the agreed amount. The DGT responds that, since the requirement that more than 75% of income arises from professional activities is not met, market value methods under Article 18 of the LIS must be applied.
Cuestión planteada Respecto al cumplimiento de los requisitos establecidos en el artículo 18 de la Ley del Impuesto sobre Sociedades:
Los socios y la entidad están vinculados al tener participaciones superiores al 25%, por lo que las operaciones deben valorarse por su valor de mercado. No es aplicable el valor convenido del artículo 18.6 de la LIS porque la actividad profesional no supone más del 75% de los ingresos de la entidad. En consecuencia, se deben utilizar los métodos de valoración previstos en el apartado 4 del artículo 18 de la LIS.
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