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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.
Question posed: Whether the mechanism adopted for price setting complies adequately with the applicable tax regulations regarding related-party transactions, and whether the adopted percentage (15%) can be considered valid.
Transactions between related persons or entities must be valued at their market value, understood as the value that independent parties would agree upon under conditions of free competition. The choice of the valuation method to determine said value is the responsibility of the entities, without prejudice to the Administration's power to verify that the valuation conforms to the market value.
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