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A company asks whether the mechanism and 15% percentage used to set the price for a licence transfer between linked entities is valid. The DGT responds that transactions between linked entities must be valued at market value, and that the choice of valuation method is the responsibility of the entities.
Cuestión planteada Si el mecanismo adoptado para la fijación del precio cumple adecuadamente con la normativa tributaria de aplicación en cuanto a operaciones vinculadas, así como que el porcentaje adoptado (15%) puede considerase válido.
Las operaciones entre personas o entidades vinculadas deben valorarse por su valor de mercado, entendido como el acordado por partes independientes en condiciones de libre competencia. La elección del método de valoración para determinar dicho valor corresponde a las entidades, sin perjuicio de la facultad de la Administración tributaria para comprobar que la valoración se ajusta al valor de mercado.
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