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A mollusk production society seeks advice regarding its linkage with its majority shareholder and her children in the context of a concession transfer. The DGT determines that both the shareholder and her children are linked parties, and transactions must therefore be valued at market value.
Cuestión planteada La entidad consultante pretende realizar la transmisión de las concesiones administrativas de 4 bateas y de sus respectivos artefactos y plantea las siguientes cuestiones:
La socia que ostenta el 58% del capital y sus hijos son personas vinculadas a la entidad según el artículo 18.2 de la LIS. Por tanto, las operaciones entre la sociedad y estas personas deben valorarse por su valor de mercado, entendido como el que acordarían partes independientes. Para determinar dicho valor se pueden aplicar los métodos del apartado 4 del artículo 18 de la LIS.
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