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A technology-based company has requested a ruling on whether its transactions with a university, which holds an 8% stake in its capital, constitute related-party transactions. The Directorate General of Taxes (DGT) has determined that they are, because the university holds the position of administrator and chairman of the board of directors.
Question posed: Whether the transactions carried out between the taxpayer and the university (one of the partners) can be classified as related-party transactions.
The university and the company are considered related parties pursuant to Article 18.2.b) of the LIS, as the university acts as the administrator and chairperson of the board of directors of the taxpayer. Consequently, transactions between both parties must be valued at market value, in accordance with Article 18.1 of the LIS. Regardless of whether a group of companies exists through effective control, the related-party status arises from the administrative relationship.
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